Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?
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Bibliographic InfoArticle provided by Wiley Blackwell in its journal Journal of Accounting Research.
Volume (Year): 40 (2002)
Issue (Month): 3 (06)
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0021-8456
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- Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2012.
"Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany,"
Journal of Banking & Finance,
Elsevier, vol. 36(8), pages 2403-2415.
- Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2010. "Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany," Discussion Paper Series 2: Banking and Financial Studies 2010,13, Deutsche Bundesbank, Research Centre.
- Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers 05/12, School of Economics and Business Administration, University of Navarra.
- Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
- Marina Balboa & Germán López-Espinosa & Antonio Rubia, 2012. "Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions," Faculty Working Papers 06/12, School of Economics and Business Administration, University of Navarra.
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