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Discussion of “Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industryâ€

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  • SANDRA L. CHAMBERLAIN

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  • Sandra L. Chamberlain, 1996. "Discussion of “Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry†," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 129-133, March.
    • Handle: RePEc:wly:coacre:v:13:y:1996:i:1:p:129-133
    DOI: 10.1111/j.1911-3846.1996.tb00494.x
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    References listed on IDEAS

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    1. Beatty, A & Chamberlain, Sl & Magliolo, J, 1995. "Managing Financial Reports Of Commercial-Banks - The Influence Of Taxes, Regulatory Capital, And Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 33(2), pages 231-261.
    2. Collins, Jh & Shackelford, Da & Wahlen, Jm, 1995. "Bank Differences In The Coordination Of Regulatory Capital, Earnings, And Taxes," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 33(2), pages 263-291.
    3. Bernard, Vl & Merton, Rc & Palepu, Kg, 1995. "Mark-To-Market Accounting For Banks And Thrifts - Lessons From The Danish Experience," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 33(1), pages 1-32.
    4. Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A, 1990. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," The Review of Financial Studies, Society for Financial Studies, vol. 3(4), pages 625-650.
    5. 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.
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    Cited by:

    1. Peter Chen & Lane Daley, 1996. "Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 91-128, March.

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