Concepedia
Advances in International Accounting · 2003 · 90 citations · 13 references
BusinessFinanceFinancial ManagementBankingCredit RiskDebt FinancingEarnings ManagementFinancial RiskCapital Structure SignalingEarnings-based FinancingLoan Loss MeasurementLoan Loss Provisioning RegulationSignaling
13
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
Patricia Dechow, Douglas J. Skinner · Accounting Horizons · 2000 · 1.6K citations
Business, Accountancy, Accounting +14
Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects
Anwer S. Ahmed, Carolyn Takeda, Shawn Thomas · Journal of Accounting and Economics · 1999 · 849 citations · Full text
Business, Business Economics, Finance +17
Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
Anne Beatty, Sandra Chamberlain, Joseph Magliolo · Journal of Accounting Research · 1995 · 778 citations
Business, Accountancy, Accounting +17
Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes
Julie H. Collins, Douglas A. Shackelford, James M. Wahlen · Journal of Accounting Research · 1995 · 689 citations
Business, Accountancy, Finance +15
Discretionary behavior with respect to allowances for loan losses and the behavior of security prices
William H. Beaver, Ellen Engel · Journal of Accounting and Economics · 1996 · 575 citations
Business, Economics, Finance +7