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Institutional ownership and income smoothing by Japanese banks through loan loss provisions

Kwak, Wikil; Lee, Ho Young; Mande, Vivek - In: Review of Pacific Basin financial markets and policies 12 (2009) 2, pp. 219-243

Persistent link: https://www.econbiz.de/10003871584

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Earnings announcement timing and earnings management

Lee, Ho Young; Son, Myungsoo - In: Applied financial economics 19 (2009) 4/6, pp. 319-326

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Institutional Ownership and Income Smoothing by Japanese Banks Through Loan Loss Provisions

Kwak, Wikil - 2010

This paper examines the association between institutional ownership and income smoothing through bank loan loss provisions for a sample of Japanese banks during the period 1991-1999. We find that as the percentage of institutional ownership of banks increases, income smoothing via loan loss...

Persistent link: https://www.econbiz.de/10013150616