Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?
Author:
Publisher
Elsevier BV
Reference80 articles.
1. Bank Loan Loss Provisions: a Re-examination of Capital Management, Earnings Management and Signalling Effects;A S Ahmed;Journal of Accounting and Economics,1999
2. Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations
3. Income Smoothing as Rational Equilibrium Behavior;R A Lambert;The Accounting Review,1984
4. Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom;C Liu;The Accounting Review,2006
Cited by 56 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Loan loss provisions and return predictability: A dynamic perspective;China Journal of Accounting Research;2022-06
2. State-controlled banks and income smoothing. Do politics matter?;The North American Journal of Economics and Finance;2020-01
3. Bank Loan Loss Provisions Research: A Review;SSRN Electronic Journal;2017
4. Bankss Financial Reporting and Financial System Stability;SSRN Electronic Journal;2016
5. Bankss Financial Reporting and Financial System Stability;SSRN Electronic Journal;2015
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3