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Non-linear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - 2012
Persistent link: https://www.econbiz.de/10010436883
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Nonlinear dynamics in discretionary accruals : an analysis of bank loan-loss provisions
Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - In: Journal of banking & finance 37 (2013) 12, pp. 5186-5207
Persistent link: https://www.econbiz.de/10010343752
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Macroprudential regulation, credit spreads and the role of monetary policy
Taylor, William J.; Zilberman, Roy - 2016
Persistent link: https://www.econbiz.de/10011480680
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Macroprudential regulation, credit spreads and the role of monetary policy
Tayler, William J.; Zilberman, Roy - In: Journal of financial stability 26 (2016), pp. 144-158
Persistent link: https://www.econbiz.de/10011705285
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Loan Loss Provisioning : Regulatory Capital Management, Income Smoothing and Procyclicality
Abou-El-Sood, Heba - 2017
-smoothing incentives to manage loan loss provisions. Using a sample of 878 US bank holding companies over the period 2001-2009, I find …
Persistent link: https://www.econbiz.de/10012976395
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Credit creation and social optimality
Turner, Adair - In: International review of financial analysis 25 (2012), pp. 142-153
Persistent link: https://www.econbiz.de/10009688123
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Credit reversals
Vázquez, Francisco - 2021
This paper studies episodes in which aggregate bank credit contracts alongside expanding economic activity-credit …--on average, they occur every five years. By comparison, banking crises take place every eight years on average. Credit reversals …
Persistent link: https://www.econbiz.de/10012604801
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Rollover risk and cost of bank debt : the role of family-control ownership
Chiu, Wan-Chien; Wang, Chih-Wei - In: Pacific-Basin finance journal 53 (2019), pp. 362-378
Persistent link: https://www.econbiz.de/10012133517
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Income smoothing and the cost of debt
Li, Si; Richie, Nivine - In: China journal of accounting research : CJAR 9 (2016) 3, pp. 175-190
The literature on income smoothing focuses on the effect of earnings smoothing on the equity market. This paper investigates the effect of income smoothing on the debt market. Using the Tucker-Zarowin (TZ) statistic of income smoothing, we find that firms with higher income smoothing rankings...
Persistent link: https://www.econbiz.de/10011844640
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Benign neglect of covenant violations : blissful banking or ignorant monitoring?
Colonnello, Stefano; Koetter, Michael; Stieglitz, Moritz - 2019
Theoretically, bank's loan monitoring activity hinges critically on its capitalisation. To proxy for monitoring … governance of the firm. Exploiting granular bank-firm relationships observed in the syndicated loan market, we document … tightening of credit terms when firms experience shocks. …
Persistent link: https://www.econbiz.de/10011960127