Loan-loss provisions, earnings management, and capital management by Russian banks: the impact of changes in banking regulation and oversight

Author:

Nikulin EgorORCID,Downing JeffORCID

Publisher

Springer Science and Business Media LLC

Subject

Economics, Econometrics and Finance (miscellaneous),General Business, Management and Accounting

Reference42 articles.

1. Ahmed, A. S., Takeda, C., & Thomas, S. (1999). Bank loan loss provisions: A reexamination of capital management, earnings management and signalling effects. Journal of Accounting and Economics, 28, 1–25.

2. Anandarajan, A., Hasan, I., & McCarthy, C. (2007). Use of loan loss provisions for capital, earnings management and signaling by Australian banks. Accounting and Finance, 47, 357–379.

3. Balla, E., & Rose, M. J. (2015). Loan loss provisions, accounting constraints, and bank ownership structure. Journal of Economics and Business, 78, 92–117.

4. Bankir.ru. (2014). Changes in the order of loan provisioning. https://bankir.ru/publikacii/20140319/izmeneniya-v-poryadok-rezervirovaniya-po-ssudam-kriterii-delovogo-riska-zaemshchikov-10004785/. Accessed 10 Oct 2018.

5. Basel Committee on Banking Supervision (BCBS). (2002). Supervisory guidance on dealing with weak banks. https://www.fsa.go.jp/inter/bis/bj_20020404.pdf. Accessed 4 May 2019.

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