The effect of natural disasters on big bath earnings management of banks: evidence from the 2005 US hurricane season
Author:
Affiliation:
1. School of Finance, Southwestern University of Finance and Economics, Chengdu, People’s Republic of China
Publisher
Informa UK Limited
Subject
Accounting,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/00014788.2023.2258781
Reference47 articles.
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2. Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects
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4. Bank earnings and regulatory capital management using available for sale securities
5. Batten S. Sowerbutts R. and Tanaka M. 2016. Let’s talk about the weather: the impact of climate change on central banks. Working Paper SSRN.
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