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Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects

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Author Info
Ahmed, Anwer S.
Takeda, Carolyn
Thomas, Shawn
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File URL: http://www.sciencedirect.com/science/article/B6V87-3Y1CF88-1/2/b0c312e7bc81b364fe992ce7e33efcbf
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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 28 (1999)
Issue (Month): 1 (November)
Pages: 1-25
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Handle: RePEc:eee:jaecon:v:28:y:1999:i:1:p:1-25

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  1. Mario Quagliariello, . "Banks' Performance over the Business Cycle: A Panel Analysis on Italian Intermediaries," Discussion Papers 04/17, Department of Economics, University of York. [Downloadable!]
  2. Kurt Hess & Arthur Grimes & Mark J. Holmes, 2008. "Credit Losses in Australasian Banking," Working Papers in Economics 08/10, University of Waikato, Department of Economics. [Downloadable!]
    Other versions:
  3. Mario Quagliariello, 2006. "BanksÂ’ Riskiness Over the Business Cicle: a Panel Analysis on Italian Intermediaries," Temi di discussione (Economic working papers) 599, Bank of Italy, Economic Research Department. [Downloadable!]
  4. Stefan Hlawatsch & Sebastian Ostrowski, 2009. "Economic Loan Loss Provision and Expected Loss," FEMM Working Papers 09013, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management. [Downloadable!]
  5. Luc Laeven & Giovanni Majnoni, 2002. "Loan loss provisioning and economic slowdowns: too much too late?," Conference Series ; [Proceedings], Federal Reserve Bank of Boston. [Downloadable!]
    Other versions:
  6. Timothy W. Koch & Larry D. Wall, 2000. "The use of accruals to manage reported earnings: theory and evidence," Working Paper 2000-23, Federal Reserve Bank of Atlanta. [Downloadable!]
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