Use of loan loss provisions for capital, earnings management and signalling by Australian banks
Author:
Publisher
Wiley
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1467-629X.2007.00220.x/fullpdf
Reference35 articles.
1. Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects
2. Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
3. Financial Reporting, Supplemental Disclosures, and Bank Share Prices
4. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices
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