The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms

Managerial ownership, accounting choices, and informativeness of earnings

Terry D. Warfield, John J. Wild, Kenneth L. Wild · Journal of Accounting and Economics · 1995 · 1.6K citations

Business, Accountancy, Accounting +12

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