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The use of accruals to manage reported earnings: theory and evidence. (2000). Wall, Larry ; Koch, Timothy W..
In: FRB Atlanta Working Paper.
RePEc:fip:fedawp:2000-23.

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Cited: 14

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Cites: 16

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Cocites: 50

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Citations received by this document

  1. Banks’ Credit Losses and Provisioning over the Business Cycle: Implications for IFRS. (2022). Aneta, Tesaova ; Simona, Malovana.
    In: Review of Economic Perspectives.
    RePEc:vrs:reoecp:v:22:y:2022:i:1:p:53-74:n:1.

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  2. Value relevance of loan loss provision components and the choice of model specification. (2022). Guhathakurta, Kousik ; Pandey, Ashish.
    In: Advances in accounting.
    RePEc:eee:advacc:v:58:y:2022:i:c:s0882611022000190.

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  3. What is the Sustainable Level of Banks’ Credit Losses and Provisions?. (2021). Malovana, Simona ; Aneta, Tesaova ; Simona, Malovana.
    In: Review of Economic Perspectives.
    RePEc:vrs:reoecp:v:21:y:2021:i:3:p:235-258:n:1.

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  4. Get beyond policy uncertainty: Evidence from political connections. (2020). , Shusenqi ; Qi, Shusen ; Ongena, Steven ; Gawande, Kishore ; Cheng, Hua.
    In: Swiss Finance Institute Research Paper Series.
    RePEc:chf:rpseri:rp2077.

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  5. Banks Credit Losses and Provisioning over the Business Cycle: Implications for IFRS 9. (2019). Malovana, Simona ; Tesarova, Zaneta.
    In: Working Papers.
    RePEc:cnb:wpaper:2019/4.

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  6. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
    In: Working Paper Research.
    RePEc:nbb:reswpp:201708-326.

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

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  8. The Embellishment of Bottom Line through Hyperbole of Accrued Earnings: A Case of Deliberate Earnings Management of a Non-bank Financial Institution Enlisted in Dhaka Stock Exchange and Chittagong Sto. (2016). Thasinul, MD.
    In: Business and Management Studies.
    RePEc:rfa:bmsjnl:v:2:y:2016:i:4:p:42-53.

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  9. Chief Financial Officers’ Short- and Long-term Incentive-based Compensation and Earnings Management. (2015). Hossain, Sarowar ; Monroe, Gary S.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:25:y:2015:i:3:p:279-291.

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  10. 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.
    RePEc:eee:jbfina:v:37:y:2013:i:12:p:5186-5207.

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  11. A Survey on Virtue in Business and Management (1980-2011). (2012). López-Espinosa, Germán ; Ferrero, Ignacio.
    In: Faculty Working Papers.
    RePEc:una:unccee:wp0612.

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  12. Income Smoothing and CEO Job Security. (2012). Charfeddine, Lanouar.
    In: Information Management and Business Review.
    RePEc:rnd:arimbr:v:4:y:2012:i:3:p:95-106.

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  13. A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks. (2004). CLARKE, FRANK L. ; Gray, Robert P..
    In: Abacus.
    RePEc:bla:abacus:v:40:y:2004:i:3:p:321-341.

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  14. Bank loan-loss accounting: a review of theoretical and empirical evidence. (2000). Wall, Larry ; Koch, Timothy W..
    In: Economic Review.
    RePEc:fip:fedaer:y:2000:i:q2:p:1-20:n:v.85no.2.

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References

References cited by this document

  1. Ahmed, Anwer S., Takeda, Carolyn, and Thomas, Shawn. Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects. Journal of Accounting and Economics 28 (August 1999).

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  6. Dechow, Patricia and Richard Sloan, Executive Incentives and the Horizon Problem. Journal of Accounting and Economics 14 (1991) 51-89.

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  11. Horowitz, Jed. Cool Reed Smiles at Watershed. American Banker, (May 21, 1987), pp. 1, 22, 23.
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  12. Laing, Jonathan, Dangerous Games. Barrons, (June 8, 1998).
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  13. Lambert, Richard A. Income Smoothing as Rational Equilibrium Behavior. Accounting Review 59 (October 1984): 604-617.
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  14. Loomis, Carol J. The Crackdown is Here: Quit Cooking the Books. Fortune 149 No. 3 (August 1999): 75-92.
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  15. Musemeci, James J. and Joseph F. Sinkey, Jr. The International Debt Crisis and Bank Loan- Loss-Reserve Decisions: The Signaling Content of Partially Anticipated Events. Journal of Money, Credit, and Banking 22, No. 3 (August 1990): 370-387.

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Cocites

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  2. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
    In: Working Paper Research.
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  3. Timing of Banks’ Loan Loss Provisioning During the Crisis. (2016). van Oordt, Maarten ; de Haan, Leo.
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  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.
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  5. Loan loss provisions, accounting constraints, and bank ownership structure. (2015). Rose, Morgan ; Balla, Eliana .
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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 .
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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.
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  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.
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  10. Bank income smoothing, ownership concentration and the regulatory environment. (2014). Strobel, Frank ; Lepetit, Laetitia ; Bouvatier, Vincent.
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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.
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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.
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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.
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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 .
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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.
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  19. Did the SEC impact banks loan loss reserve policies and their informativeness?. (2013). NARAYANAMOORTHY, GANAPATHI S. ; Beck, Paul J..
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  20. Micro and Macro Determinants of Non-performing Loan. (2013). Messai, Ahlem ; Jouini, Fathi.
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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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  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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  48. The use of accruals to manage reported earnings: theory and evidence. (2000). Wall, Larry ; Koch, Timothy W..
    In: FRB Atlanta Working Paper.
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    Full description at Econpapers || Download paper

  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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