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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

Impact of proximity to debt covenant violation on earnings management

Franz, Diana R.; HassabElnaby, Hassan R.; Lobo, Gerald J. - In: Review of accounting studies 19 (2014) 1, pp. 473-505

Persistent link: https://www.econbiz.de/10010347311

Religiosity and earnings management : international evidence from the banking industry

Kanagaretnam, Kiridaran; Lobo, Gerald J.; Wang, Chong - In: Journal of business ethics : JOBE 132 (2015) 2, pp. 277-296

Persistent link: https://www.econbiz.de/10011414259

Managerial incentives for income smoothing through bank loan loss provisions

Kanagaretnam, Kiridaran; Lobo, Gerald J.; Mathieu, Robert - In: Review of quantitative finance and accounting 20 (2003) 1, pp. 63-80

Persistent link: https://www.econbiz.de/10001744096

Financial analysts' earnings forecast dispersion and intraday stock price variability around quarterly earnings announcements

Lobo, Gerald J.; Tung, Samuel S. - In: Review of quantitative finance and accounting 15 (2000) 1, pp. 137-151

Persistent link: https://www.econbiz.de/10001522435

Rahmat, Mohd-Mohid; Ahmed, Kamran; Lobo, Gerald J. - In: Review of Pacific Basin financial markets and policies 23 (2020) 1, pp. 2050005-1-2050005-42

Persistent link: https://www.econbiz.de/10012299668

Do investors pay sufficient attention to banks' unrealized gains and losses on available-for-sale securities?

Boulland, Romain; Lobo, Gerald J.; Paugam, Luc - 2019

Unrealized gains and losses on available-for-sale securities (AFSGL) are included in Other Comprehensive Income (OCI) and directly affect shareholders' equity but are not included in earnings. We investigate whether unrealized AFSGL help predict future earnings and whether analysts and investors...

Persistent link: https://www.econbiz.de/10012250087

The effect of analyst forecasts during earnings announcements on investor responses to reported earnings

Lobo, Gerald J.; Song, Minsup; Stanford, Mary Harris - In: The accounting review : a publication of the American … 92 (2017) 3, pp. 239-263

Persistent link: https://www.econbiz.de/10011691549

Do investors pay sufficient attention to banks' unrealized gains and losses on available-for-sale securities?

Boulland, Romain; Lobo, Gerald J.; Paugam, Luc - In: The European accounting review 28 (2019) 5, pp. 819-848

Persistent link: https://www.econbiz.de/10012195460

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