THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE
Author:
Publisher
Elsevier BV
Subject
Economics, Econometrics and Finance (miscellaneous)
Reference20 articles.
1. Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects;Ahmed;Journal of Accounting and Economics,1998
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3. Financial reporting and the structure of bank share prices;Beaver;Journal of Accounting Research,1989
4. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices;Beaver;Journal of Accounting and Economics,1996
5. Bank differences in the coordination of regulatory capital, earnings and taxes;Collins;Journal of Accounting Research,1995
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