Concepedia
Journal of Economics and Business · 2015 · 52 citations · 25 references
Open access
AccountingLoan Loss ProvisionsBusinessFinancial ContractFinancial AccountingFinanceFinancial Structure
25
Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations
Manuel Arellano, Stephen Bond · The Review of Economic Studies · 1991 · 32.1K citations
Gmm Residuals, Labor Market Participation, Serial Correlation +18
An Explanation for Accounting Income Smoothing
Brett Trueman, Sheridan Titman · Journal of Accounting Research · 1988 · 914 citations
Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks
Anne Beatty, Bin Ke, Kathy R. Petroni · The Accounting Review · 2002 · 890 citations
Firm Performance, Financial Management, Earnings Management +9
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 · 838 citations · Full text
Capital Adequacy Regulations, Financial Management, Earnings Management +12
Why Bank Credit Policies Fluctuate: A Theory and Some Evidence
Raghuram G. Rajan · The Quarterly Journal of Economics · 1994 · 821 citations
Financial System, Economics, Financial Economics +15