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Capital (and Earnings) Incentives for Loan Loss Provisions in Brazil: evidence from a crisis-buffering regulatory intervention. (2018). Schechtman, Ricardo ; Takeda, Tony.
In: Working Papers Series.
RePEc:bcb:wpaper:477.

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Cocites

Documents in RePEc which have cited the same bibliography

  1. Bank earnings and regulatory capital management using available for sale securities. (2017). Gomez-Biscarri, Javier ; Barth, Mary E ; Lopez-Espinosa, German ; Kasznik, Ron.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

    Full description at Econpapers || Download paper

  2. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
    In: Working Paper Research.
    RePEc:nbb:reswpp:201705-326.

    Full description at Econpapers || Download paper

  3. Timing of Banks’ Loan Loss Provisioning During the Crisis. (2016). van Oordt, Maarten ; de Haan, Leo.
    In: Staff Working Papers.
    RePEc:bca:bocawp:16-27.

    Full description at Econpapers || Download paper

  4. Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China. (2015). Shen, Chung-Hua ; Wu, Meng-Wen.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:36:y:2015:i:c:p:3-16.

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  5. Loan loss provisions, accounting constraints, and bank ownership structure. (2015). Rose, Morgan ; Balla, Eliana .
    In: Journal of Economics and Business.
    RePEc:eee:jebusi:v:78:y:2015:i:c:p:92-117.

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  6. Loan Loss Provision: Some Empirical Evidence for Italian Banks. (2015). Di Colli, Stefano ; Caporale, Guglielmo Maria ; Alessi, Matteo ; Lopez, Juan Sergio .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5253.

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  7. What drives heterogeneity of loan loss provisions’ procyclicality in the EU?. (2014). Pipień, Mateusz ; Olszak, Małgorzata ; Kowalska, Iwona ; Roszkowska, Sylwia.
    In: MPRA Paper.
    RePEc:pra:mprapa:56834.

    Full description at Econpapers || Download paper

  8. Earnings quality and performance in the banking industry: A profit frontier approach. (2014). Tortosa-Ausina, Emili ; Prior, Diego ; Illueca, Manuel ; García-Alcober, Maria ; Garcia-Alcober, Pilar M.
    In: Working Papers.
    RePEc:jau:wpaper:2014/11.

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  9. The Impact of Reserves Practices on Bank Opacity. (2014). Kwan, Simon ; Iannotta, Giuliano.
    In: Working Paper Series.
    RePEc:fip:fedfwp:2013-35.

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  10. Bank income smoothing, ownership concentration and the regulatory environment. (2014). Strobel, Frank ; Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:41:y:2014:i:c:p:253-270.

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  11. Tax Reforms and the Capital Structure of Banks. (2013). Hemmelgarn, Thomas ; Teichmann, Daniel .
    In: Taxation Papers.
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  12. Cross country linkages as determinants of procyclicality of loan loss provisions – empirical importance of SURE specification. (2013). Pipień, Mateusz ; Olszak, Małgorzata.
    In: Faculty of Management Working Paper Series.
    RePEc:sgm:fmuwwp:22013.

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  13. Cross Country Linkages as Determinants of Procyclicality of Loan Loss Provisions – Empirical Importance of SURE Specification. (2013). Pipień, Mateusz ; Olszak, Małgorzata.
    In: MPRA Paper.
    RePEc:pra:mprapa:53784.

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  14. Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?. (2013). Fiordelisi, Franco ; Meles, Antonio ; Monferra, Stefano ; Starita, Maria Grazia .
    In: MPRA Paper.
    RePEc:pra:mprapa:47867.

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  15. Vive la Différence: Social Banks and Reciprocity in the Credit Market. (2013). Szafarz, Ariane ; CORNEE, Simon.
    In: Post-Print.
    RePEc:hal:journl:halshs-00874615.

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  16. Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey (SLOOS). (2013). Zaman, Saeed ; Thomson, James ; Balasubramanyan, Lakshmi.
    In: Working Papers (Old Series).
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  17. Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey (SLOOS). (2013). Thomson, James B ; Zaman, Saeed ; Balasubramanyan, Lakshmi .
    In: Working Papers (Old Series).
    RePEc:fip:fedcwp:13-13.

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  18. Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions. (2013). López-Espinosa, Germán ; Rubia, Antonio ; Balboa, Marina ; Lopez-Espinosa, German.
    In: Journal of Banking & Finance.
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  19. Did the SEC impact banks loan loss reserve policies and their informativeness?. (2013). NARAYANAMOORTHY, GANAPATHI S. ; Beck, Paul J..
    In: Journal of Accounting and Economics.
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  20. Micro and Macro Determinants of Non-performing Loan. (2013). Messai, Ahlem ; Jouini, Fathi.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2013-04-7.

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  21. Earnings management in Brazilian credit unions. (2013). Braga, Marcelo Jose ; Lamounier, Wagner Moura ; Valeria Gama Fully Bressan, ; Maia, Saulo Cardoso .
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    RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:91-109.

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  22. The Role of economic variables and credit portfolio attributes for estimating discretionary loan loss provisions in Brazilian banks. (2013). Dantas, Jose Alves ; Paulo Roberto Barbosa Lustosa, ; de Medeiros, Otavio Ribeiro .
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  23. A Survey on Virtue in Business and Management (1980-2011). (2012). López-Espinosa, Germán ; Ferrero, Ignacio.
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  24. Bank valuation and accounting discretion during a financial crisis. (2012). Laeven, Luc ; Huizinga, Harry.
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  25. Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany. (2012). Memmel, Christoph ; Kick, Thomas ; Pfingsten, Andreas ; Bornemann, Sven .
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  30. Loan loss reserves, accounting constraints, and bank ownership structure. (2011). Rose, Morgan ; Balla, Eliana .
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  34. Dynamic provisioning: a countercyclical tool for loan loss reserves. (2009). McKenna, Andrew ; Balla, Eliana .
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  39. Banks Procyclical Behavior: Does Provisioning Matter?. (2008). Lepetit, Laetitia ; Bouvatier, Vincent.
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  44. Determinants of signaling by banks through loan loss provisions. (2005). Kanagaretnam, Kiridaran ; Yang, Dong-Hoon ; Lobo, Gerald J..
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  45. Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits. (2005). Robinson, Dahlia ; Louis, Henock .
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  46. Loan loss provisioning and economic slowdowns: too much, too late?. (2003). Laeven, Luc ; Majnoni, Giovanni.
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  47. Loan loss provisioning and economic slowdowns: too much too late?. (2002). Laeven, Luc ; Majnoni, Giovanni.
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  48. The use of accruals to manage reported earnings: theory and evidence. (2000). Wall, Larry ; Koch, Timothy W..
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  49. The effects of regulatory and contracting costs on banks choice of accounting method for other postretirement employee benefits. (2000). Ramesh, K. ; Revsine, Lawrence.
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  50. Banks Performance over the Business Cycle: A Panel Analysis on Italian Intermediaries. (). Quagliariello, Mario.
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