Loan loss provisions and income smoothing – Do shareholders matter?
Author:
Funder
Narodowe Centrum Nauki
Publisher
Elsevier BV
Subject
Economics and Econometrics,Finance
Reference66 articles.
1. Cyclically adjusted provisions and financial stability;Agénor;Journal of Financial Stability,2017
2. Bank lending, crises, and changing ownership structure in Central and Eastern European countries;Allen;Journal of Corporate Finance,2017
3. Foreign bank subsidiaries’ default risk during the global crisis: What factors help insulate affiliates from their parents?;Anginer;Journal of Financial Intermediation,2017
4. Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk;Aristei;International Review of Economics and Finance,2019
5. Nonlinear dynamics in discretionary accruals: An analysis of bank loan–loss provisions;Balboa;Journal of Banking and Finance,2013
Cited by 9 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. Capital inflow liberalization and bank credit risk;Journal of International Money and Finance;2024-04
2. Local governments' economic growth target pressure and bank loan loss provision: Evidence from China;International Review of Economics & Finance;2023-09
3. Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak;International Journal of Disclosure and Governance;2023-01-24
4. Income Smoothing in Banking Sector Via LLP: A Scientometric Review (1988–2021);Rethinking Management and Economics in the New 20’s;2023
5. Large private shareholders, industrial policies and industrial loans of city commercial banks: Evidence from China;PLOS ONE;2022-12-08
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