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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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Banking sector earnings management using loan loss provisions in the Fintech era
Ozili, Peterson K. - In: International journal of managerial finance : IJMF 18 (2022) 1, pp. 75-93
Persistent link: https://www.econbiz.de/10012797746
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Income smoothing among European systemic and non-systemic banks
Peterson, Ozili K.; Arun, Thankom - In: The British accounting review : the journal of the … 50 (2018) 5, pp. 539-558
Persistent link: https://www.econbiz.de/10011925503
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Loan loss provisions and income smoothing : do shareholders matter?
Skała, Dorota - In: International review of financial analysis 78 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10013253502
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An analysis of loan loss provisioning behaviour in Vietnamese banking
Bryce, Cormac; Dadoukis, Aristeidis; Hall, Maximilian; … - In: Finance research letters 14 (2015), pp. 69-75
Persistent link: https://www.econbiz.de/10011552626
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Are banks forward-looking in their loan loss provisioning? : evidence from the Senior Loan Officer Opinion Survey (SLOOS)
Balasubramanyan, Lakshmi; Zaman, Saeed; Thomson, James B. - 2013
Persistent link: https://www.econbiz.de/10010199101
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Evidence of forward-looking loan loss provisioning with credit market information
Balasubramanyan, Lakshmi; Thomson, James B.; Zaman, Saeed - In: Journal of financial services research : JFSR 52 (2017) 3, pp. 191-223
Persistent link: https://www.econbiz.de/10011777451
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Bank earnings management through loan loss provisions : a double-edged sword?
Norden, Lars; Stoian, Anamaria - 2013
Persistent link: https://www.econbiz.de/10010225577
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Institutional Ownership and Income Smoothing by Japanese Banks Through Loan Loss Provisions
Kwak, Wikil - 2010
This paper examines the association between institutional ownership and income smoothing through bank loan loss … of banks increases, income smoothing via loan loss provisions increases. Additional tests show that there is a …
Persistent link: https://www.econbiz.de/10013150616
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Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul; Melessa, Samuel J.; Small, R. Christopher; … - In: Journal of accounting & economics 63 (2017) 1, pp. 26-50
Persistent link: https://www.econbiz.de/10011689363