Concepedia

Do Commercial Banks Use Loan Loss Provisions to Smooth Their Income? Empirical Evidence from Sri Lankan Commercial Banks

Fernando W.D.I., Ekanayake E. M. N N

Journal of Finance and Bank Management · 2015 · 19 citations · 15 references

DOIFull text

Open access

Concepts

Abstract

Journal of Anthropology and Archaeology is a peer-reviewed international journal, which publishes original papers promoting theoretical, methodological and empirical developments in the discipline of socio-cultural anthropology.

References

15

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

, , +9

Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks

Anne Beatty, Bin Ke, Kathy R. Petroni · The Accounting Review · 2002 · 897 citations

, , +13

A Theory of Income and Dividend Smoothing Based on Incumbency Rents

Drew Fudenberg, Jean Tirole · Journal of Political Economy · 1995 · 788 citations · Full text

, , +14

Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984

Mary Brady Greenawalt, Joseph F. Sinkey · Journal of Financial Services Research · 1988 · 305 citations

, , +12

Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry

K. Christopher · Journal of Business Finance &amp Accounting · 1988 · 129 citations

, , +16