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Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks

  • Stergios Leventis

    ()

  • Panagiotis Dimitropoulos

    ()

  • Asokan Anandarajan

    ()

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    No abstract is available for this item.

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    File URL: http://hdl.handle.net/10.1007/s10693-010-0096-1
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    Article provided by Springer in its journal Journal of Financial Services Research.

    Volume (Year): 40 (2011)
    Issue (Month): 1 (October)
    Pages: 103-122

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    Handle: RePEc:kap:jfsres:v:40:y:2011:i:1:p:103-122
    Contact details of provider: Web page: http://www.springerlink.com/link.asp?id=102934

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    1. Blanchard, Olivier & Rhee, Changyong & Summers, Lawrence, 1993. "The Stock Market, Profit, and Investment," The Quarterly Journal of Economics, MIT Press, vol. 108(1), pages 115-36, February.
    2. Asokan Anandarajan & Iftekhar Hasan & Cornelia McCarthy, 2007. "Use of loan loss provisions for capital, earnings management and signalling by Australian banks," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 357-379.
    3. Anderson, Ronald C. & Fraser, Donald R., 2000. "Corporate control, bank risk taking, and the health of the banking industry," Journal of Banking & Finance, Elsevier, vol. 24(8), pages 1383-1398, August.
    4. Moyer, Susan E., 1990. "Capital adequacy ratio regulations and accounting choices in commercial banks," Journal of Accounting and Economics, Elsevier, vol. 13(2), pages 123-154, July.
    5. Lang, Mark & Smith Raedy, Jana & Wilson, Wendy, 2006. "Earnings management and cross listing: Are reconciled earnings comparable to US earnings?," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 255-283, October.
    6. Iftekhar Hasan & Larry D. Wall, 2004. "Determinants of the loan loss allowance: some cross-country comparisons," Finance 0404018, EconWPA.
    7. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
    8. Ball, Ray & Robin, Ashok & Wu, Joanna Shuang, 2003. "Incentives versus standards: properties of accounting income in four East Asian countries," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 235-270, December.
    9. Yukihiro Yasuda & Shin'ya Okuda & Masaru Konishi, 2004. "The Relationship Between Bank Risk and Earnings Management: Evidence from Japan," Review of Quantitative Finance and Accounting, Springer, vol. 22(3), pages 233-248, 05.
    10. Kim, Myung-Sun & Kross, William, 1998. "The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 69-99, February.
    11. Giuliano Iannotta, 2006. "Testing for Opaqueness in the European Banking Industry: Evidence from Bond Credit Ratings," Journal of Financial Services Research, Springer, vol. 30(3), pages 287-309, December.
    12. Tarullo, Daniel, 2008. "Banking on Basel: The Future of International Financial Regulation," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 4235, December.
    13. Shrieves, Ronald E. & Dahl, Drew, 2003. "Discretionary accounting and the behavior of Japanese banks under financial duress," Journal of Banking & Finance, Elsevier, vol. 27(7), pages 1219-1243, July.
    14. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, 06.
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