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The impact of SFAS 133 on income smoothing by banks through loan loss provisions
Kilic, Emre; Lobo, Gerald J.; Ranasinghe, Tharindra; … - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 233-260
Persistent link: https://www.econbiz.de/10009711735
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Hedging, hedge accounting, and earnings predictability
Ranasinghe, Tharindra; Sivaramakrishnan, Konduru; Yi, Lin - In: Review of accounting studies 27 (2022) 1, pp. 35-75
Persistent link: https://www.econbiz.de/10013172504
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Strategic usefulness of ignorance : evidence from income smoothing via retained interest of securitized loans
Kilic, Emre; Lobo, Gerald J.; Ranasinghe, Tharindra; Yi, Lin - In: Review of quantitative finance and accounting 56 (2021) 1, pp. 245-272
Persistent link: https://www.econbiz.de/10012432667