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Effects of international institutional factors on earnings quality of banks
Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of banking & finance 39 (2014), pp. 87-106
Persistent link: https://www.econbiz.de/10010340769
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Is the market valuation of banks' loan loss provision conditional on auditor reputation?
Kanagaretnam, Kiridaran; Krishnan, Gopal V.; Lobo, Gerald J. - In: Journal of banking & finance 33 (2009) 6, pp. 1039-1047
Persistent link: https://www.econbiz.de/10003841871
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Test-bedding the replacement of the incurred credit loss model with an expected credit loss model : the case of trade receivables
Gomaa, Mohamed; Kanagaretnam, Kiridaran; Mestelman, Stuart - 2016
Persistent link: https://www.econbiz.de/10011477232
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Is accounting enforcement related to risk-taking in the banking industry?
Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: Journal of financial stability 49 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012391886
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Experimental evidence on the impact of replacing the incurred credit loss model of bank loan loss provisions with the international or US accounting standards boards' expected cred...
Gomaa, Mohamed; Kanagaretnam, Kiridaran; Mestelman, Stuart - 2019
Persistent link: https://www.econbiz.de/10012098192
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Banks' funding structure and earnings quality
Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Yi - In: International review of financial analysis 59 (2018), pp. 163-178
Persistent link: https://www.econbiz.de/10012006938
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Economic policy uncertainty and bank earnings opacity
Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Yi; Lobo, … - In: Journal of accounting and public policy 38 (2019) 3, pp. 199-218
Persistent link: https://www.econbiz.de/10012154290
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The influence of accounting enforcement on earnings quality of banks : implications of bank regulation and the global financial crisis
Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: Journal of accounting and public policy 37 (2018) 5, pp. 402-419
Persistent link: https://www.econbiz.de/10011957628
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Does disaster risk relate to banks' loan loss provisions?
Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: The European accounting review 33 (2024) 3, pp. 825-854
Persistent link: https://www.econbiz.de/10014584417
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Does disaster risk relate to banks' loan loss provision estimates?
Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - 2022
Persistent link: https://www.econbiz.de/10013370603