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Does managerial sentiment affect accrual estimates? Evidence from the banking industry

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Cited by:

  1. Dal Maso, Lorenzo & Jia, Xiaoran & Kanagaretnam, Kiridaran, 2026. "Climate beliefs, attitudes, and bank risk management," Journal of Banking & Finance, Elsevier, vol. 185(C).
  2. Skała, Dorota, 2021. "Loan loss provisions and income smoothing – Do shareholders matter?," International Review of Financial Analysis, Elsevier, vol. 78(C).
  3. Jiang, Dequan & Li, Weiping & Shen, Yongjian & Yu, Shuangli, 2022. "Does air pollution affect earnings management? Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 72(C).
  4. Morais, Bernardo & Ormazabal, Gaizka & Peydro, J.L. & Roa, Monica & Sarmiento Paipilla, Miguel, 2020. "Forward Looking Loan Provisions : Credit Supply and Risk-Taking," Other publications TiSEM fe99a48f-f94a-41d8-bf3f-3, Tilburg University, School of Economics and Management.
  5. Ormazabal, Gaizka & López-Espinosa, Germán & Sakasai, Yuki, 2020. "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence," CEPR Discussion Papers 14803, Centre for Economic Policy Research.
  6. Hasan, Mostafa Monzur & Jiang, Haiyan, 2023. "Political sentiment and corporate social responsibility," The British Accounting Review, Elsevier, vol. 55(1).
  7. Abdesslem, Rim Ben & Chkir, Imed & Saadi, Samir, 2025. "Earning quality and climate risk: The case of European firms," International Review of Financial Analysis, Elsevier, vol. 102(C).
  8. Sarah B. Stuber & Chris E. Hogan, 2021. "Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(1), pages 331-370, March.
  9. Chircop, Justin & Nguyen, Nhat Q. & Nguyen, Tri T., 2025. "Climate news and accounting comparability," Advances in accounting, Elsevier, vol. 69(C).
  10. Xiaoli Hu & Ya Kang & Oliver Zhen Li & Yupeng Lin, 2025. "Trump election and minority CEO pessimism," Review of Accounting Studies, Springer, vol. 30(1), pages 950-993, March.
  11. Pablo Pastory y Camarasa & Martien Lamers, 2023. "Do Actions Follow Words? How bank sentiment predicts credit growth," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 23/1073, Ghent University, Faculty of Economics and Business Administration.
  12. Danso, Albert & Lartey, Theophilus & Amankwah-Amoah, Joseph & Adomako, Samuel & Lu, Qinye & Uddin, Moshfique, 2019. "Market sentiment and firm investment decision-making," International Review of Financial Analysis, Elsevier, vol. 66(C).
  13. Haitham A. Al‐Zoubi & Jennifer A. O'Sullivan & Aktham I. Al‐Maghyereh & Brendan J. Lambe, 2023. "Disentangling Sentiment from Cyclicality in Firm Capital Structure," Abacus, Accounting Foundation, University of Sydney, vol. 59(2), pages 570-605, June.
  14. Shantaram Hegde & Tingyu Zhou, 2019. "Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism," Journal of Business Ethics, Springer, vol. 160(2), pages 535-562, December.
  15. Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
  16. Koo, KwangJoo (KJ) & Kim, Jae B., 2025. "Managerial pessimism and investment in corporate social responsibility," Journal of Business Research, Elsevier, vol. 186(C).
  17. Lartey, Theophilus & Danso, Albert & Owusu-Agyei, Samuel, 2020. "CEOs' market sentiment and corporate innovation: The role of financial uncertainty, competition and capital intensity," International Review of Financial Analysis, Elsevier, vol. 72(C).
  18. Chen, Pin-Ju & Jiu, Lili & Yu, Po-Hsiang, 2025. "Customer political sentiment and supplier relationship-specific investments," Advances in accounting, Elsevier, vol. 69(C).
  19. Li, Hui & Zeng, Min & Liu, Ya-Fei, 2023. "Secret sentiments make for good announcements: Does unjustified managerial belief benefit tourism firm performance?," Annals of Tourism Research, Elsevier, vol. 103(C).
  20. Yang, Ling, 2022. "An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  21. Jutasompakorn, Pearpilai & Lim, Chu Yeong & Ranasinghe, Tharindra & Ow Yong, Kevin, 2021. "Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  22. Hu Wang & Hong Shen & Yuanqiang Lian & Shangyan Bao, 2026. "Nonfundamental‐Driven Price Shocks and Corporate Climate Risk Disclosure," Australian Accounting Review, CPA Australia, vol. 36(1), pages 26-51, March.
  23. Soraia de Sousa Bornett & Carlos Manuel Pinheiro, 2018. "O Mercado Segurador em Portugal: O Papel dos Gestores na Constituição de Provisões," GEE Papers 0112, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Oct 2018.
  24. Skała, Dorota, 2020. "Shareholder shocks and loan loss provisions in Central European banks," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 69(C).
  25. Weixiu Li & Bo Li, 2023. "Intellectual Property Pledge Financing and Enterprise Innovation: Based on the Perspective of Signal Incentive," Sustainability, MDPI, vol. 15(13), pages 1-21, July.
  26. Germán López‐Espinosa & Gaizka Ormazabal & Yuki Sakasai, 2021. "Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(3), pages 757-804, June.
  27. Cao, Yang & Kiesel, Florian & Leung, Henry, 2023. "The information value of M&A press releases," Journal of Corporate Finance, Elsevier, vol. 82(C).
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