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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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International accounting differences and earnings smoothing in the banking industry
Balboa, Marina; López-Espinosa, Germán; Rubia, Antonio - 2010
Persistent link: https://www.econbiz.de/10010419251
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Relationships among earnings quality, bank monitoring, and cost of bank loans : evidence from Japan
Takasu, Yusuke - In: International journal of economics and accounting : IJEA 10 (2021) 2, pp. 204-230
Persistent link: https://www.econbiz.de/10012597817
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Earning information content changes based on accrual measures and quality measures : evidences from member countries of Asia Pacific trade agreement
Shoaib, Adnan; Siddiqui, Muhammad Ayub - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 1526-1546
Persistent link: https://www.econbiz.de/10012815094
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The asymmetric relationship between executive earnings management and compensation : a panel threshold regression approach
Li, Leon; Holmes, Mark J.; Lee, Bong-soo - In: Applied economics 48 (2016) 55/57, pp. 5525-5545
Persistent link: https://www.econbiz.de/10011742078
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Accrual earnings management, real earnings management and firm’s value of quoted manufacturing companies in Nigeria
Olatunji, Olaoye Clement; Juwon, Akinleye Micah - In: EuroEconomica 39 (2020) 3, pp. 119-140
Persistent link: https://www.econbiz.de/10012613216
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Earnings management and earnings predictability : a quantile regression approach
Li, Leon; Hwang, Nen-Chen Richard; Nartea, Gilbert V. - In: Australian journal of management 46 (2021) 3, pp. 389-408
Persistent link: https://www.econbiz.de/10012592726
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Earnings manipulation and firm performance : evidence from Jordan
Almasarwah, Adel K.; Sarea, Adel M.; Abu Afifa, Malik; … - In: International journal of critical accounting : IJCA 12 (2021) 3, pp. 259-278
Persistent link: https://www.econbiz.de/10012597757
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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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Bank income smoothing, ownership concentration and the regulatory environment
Bouvatier, Vincent; Lepetit, Lætitia; Strobel, Frank - In: Journal of banking & finance 41 (2014), pp. 253-270
Persistent link: https://www.econbiz.de/10010408467