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Citations for "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks"

by Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A

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  1. Bartholdy, Jan & Mateus, Cesário, 2011. "Debt and taxes for private firms," International Review of Financial Analysis, Elsevier, vol. 20(3), pages 177-189, June.
  2. Repullo, Rafael & Saurina, Jesús & Trucharte, Carlos, 2009. "Mitigating the Procyclicality of Basel II," CEPR Discussion Papers 7382, C.E.P.R. Discussion Papers.
  3. repec:hhs:bofrdp:2003_033 is not listed on IDEAS
  4. 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.
  5. Inwon Song, 1998. "Korean banks' responses to the strengthening of capital adequacy requirements," Pacific Basin Working Paper Series 98-01, Federal Reserve Bank of San Francisco.
  6. Ellul, Andrew & Jotikasthira, Chotibhak & Lundblad, Christian T & Wang, Yihui, 2015. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," CEPR Discussion Papers 10450, C.E.P.R. Discussion Papers.
  7. William P. Osterberg, 1990. "Bank capital requirements and leverage: a review of the literature," Economic Review, Federal Reserve Bank of Cleveland, issue Q IV, pages 2-12.
  8. Anne Beatty & Sandra Chamberlain & Joseph Magliolo, 1993. "Managing Financial Reports of Commercial Banks," Center for Financial Institutions Working Papers 94-02, Wharton School Center for Financial Institutions, University of Pennsylvania.
  9. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
  10. Wu, Liansheng & Yue, Heng, 2009. "Corporate tax, capital structure, and the accessibility of bank loans: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 33(1), pages 30-38, January.
  11. Thomas Hemmelgarn & Daniel Teichmann, 2013. "Tax Reforms and the Capital Structure of Banks," Taxation Papers 37, Directorate General Taxation and Customs Union, European Commission.
  12. Adams, Brian & Carow, Kenneth A. & Perry, Tod, 2009. "Earnings management and initial public offerings: The case of the depository industry," Journal of Banking & Finance, Elsevier, vol. 33(12), pages 2363-2372, December.
  13. Athanasios P. Bellas & Christos Tzovas, 2008. "The Effects of Dependency on Debt Financing On Financial Reporting Policy: The Case of Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1-2), pages 13-30.
  14. Iftekhar Hasan & Larry D. Wall, 2004. "Determinants of the Loan Loss Allowance: Some Cross-Country Comparisons," The Financial Review, Eastern Finance Association, vol. 39(1), pages 129-152, 02.
  15. Andrew Ellul & Chotibhak Jotikasthira & Christian T. Lundblad & Yihui Wang, 2014. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," CSEF Working Papers 375, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  16. Skinner, Douglas J., 2008. "The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 218-239, December.
  17. Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.
  18. Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc.
  19. Gujarathi, Mahendra R. & Barua, Samir Kumar, 2001. "Effectiveness of minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between the United States and India," The International Journal of Accounting, Elsevier, vol. 36(4), pages 435-450, 012.
  20. 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.
  21. Maydew, Edward L., 2001. "Empirical tax research in accounting: A discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 389-403, September.
  22. Haw, In-Mu & Qi, Daqing & Wu, Woody, 2001. "The nature of information in accruals and cash flows in an emerging capital market: The case of China," The International Journal of Accounting, Elsevier, vol. 36(4), pages 391-406, 012.
  23. Shackelford, Douglas A., 1996. "Earnings, regulatory capital, and tax management: Comments," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 241-247, October.
  24. Graham, John R., 1996. "Debt and the marginal tax rate," Journal of Financial Economics, Elsevier, vol. 41(1), pages 41-73, May.
  25. Dermine, J. & Neto de Carvalho, C., 2008. "Bank loan-loss provisioning, central bank rules vs. estimation: The case of Portugal," Journal of Financial Stability, Elsevier, vol. 4(1), pages 1-22, April.
  26. Anandarajan, Asokan & Hasan, Iftekhar & McCarthy, Cornelia, 2006. "The use of loan loss provisions for capital management, earnings management and signalling by Australian banks," Research Discussion Papers 23/2006, Bank of Finland.
  27. Clinch, Greg & Shibano, Toshi, 1996. "Differential tax benefits and the pension reversion decision," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 69-106, February.
  28. Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2006. "Earnings and capital management in alternative loan loss provision regulatory regimes," Working Papers 0614, Banco de España;Working Papers Homepage.
  29. Graham, John R., 1996. "Proxies for the corporate marginal tax rate," Journal of Financial Economics, Elsevier, vol. 42(2), pages 187-221, October.
  30. Reagle, Derrick, 2006. "Back on the balance sheet: The tax effects of contingent claims in commercial banking," Review of Financial Economics, Elsevier, vol. 15(1), pages 19-27.
  31. Stergios Leventis & Panagiotis Dimitropoulos, 2012. "The role of corporate governance in earnings management: experience from US banks," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 13(2), pages 161-177.
  32. Mills, Lillian F., 1996. "Corporate Tax Compliance and Financial Reporting," National Tax Journal, National Tax Association, vol. 49(3), pages 421-33, September.
  33. Larry D. Wall & Pamela P. Peterson, 1996. "Banks' responses to binding regulatory capital requirements," Economic Review, Federal Reserve Bank of Atlanta, issue Mar, pages 1-17.
  34. James R. Hamill & Inder Khurana, 1994. "The Effect of Repeal of the Capital Gain Preference on Venture-Backed Companies," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 3(2), pages 97-109, Spring.
  35. repec:hhs:bofrdp:2006_023 is not listed on IDEAS
  36. Coles, Jeffrey L. & Hertzel, Michael & Kalpathy, Swaminathan, 2006. "Earnings management around employee stock option reissues," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 173-200, April.
  37. Beaver, William H. & Engel, Ellen E., 1996. "Discretionary behavior with respect to allowances for loan losses and the behavior of security prices," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 177-206, October.
  38. Aasmund Eilifsen & Kjell Henry Knivsfla & Frode Saettem, 1999. "Earnings manipulation: cost of capital versus tax," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 481-491.
  39. 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.
  40. Guenther, David A. & Maydew, Edward L. & Nutter, Sarah E., 1997. "Financial reporting, tax costs, and book-tax conformity," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 225-248, November.
  41. Olga Andreeva, 2004. "Aggregate bankruptcy probabilities and their role in explaining banks’ loan losses," Working Paper 2004/02, Norges Bank.
  42. Cornett, Marcia Millon & McNutt, Jamie John & Tehranian, Hassan, 2009. "Corporate governance and earnings management at large U.S. bank holding companies," Journal of Corporate Finance, Elsevier, vol. 15(4), pages 412-430, September.
  43. Merle Erickson & Austan Goolsbee & Edward Maydew, 2002. "How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds," NBER Working Papers 9105, National Bureau of Economic Research, Inc.
  44. Kathy R. Petroni & Douglas A. Shackelford, 1998. "Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers," NBER Working Papers 6590, National Bureau of Economic Research, Inc.
  45. Gombola, Michael J. & Ho, Amy Yueh-Fang & Huang, Chin-Chuan, 2016. "The effect of leverage and liquidity on earnings and capital management: Evidence from U.S. commercial banks," International Review of Economics & Finance, Elsevier, vol. 43(C), pages 35-58.
  46. Middi Appala Raju, 2016. "Asset-Liability Management to Control the Volatility in Net Interest Income and Economic Value through Gap Analysis of Selected Public and Private Sector Banks," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(1), pages 123-142, January.
  47. Sumit Agarwal & Souphala Chomsisengphet & Chunlin Liu & S. Ghon Rhee, 2003. "Earnings Management During Distinct Periods of Capital Demand – Evidence from Japanese Banks," Staff Working Papers 03-06, Federal Housing Finance Agency.
  48. Agarwal, Sumit & Chomsisengphet, Souphala & Liu, Chunlin & Ghon Rhee, S., 2007. "Earnings management behaviors under different economic environments: Evidence from Japanese banks," International Review of Economics & Finance, Elsevier, vol. 16(3), pages 429-443.
  49. Petroni, Kathy R. & Shackelford, Douglas A., 1995. "Taxation, regulation, and the organizational structure of property-casualty insurers," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 229-253, December.
  50. Kanagaretnam, Kiridaran & Lobo, Gerald J. & Yang, Dong-Hoon, 2005. "Determinants of signaling by banks through loan loss provisions," Journal of Business Research, Elsevier, vol. 58(3), pages 312-320, March.
  51. Shiyou Li & Emeka Nwaeze & Jennifer Yin, 2016. "Earnings management in the electric utility industry: profit incentives," Review of Quantitative Finance and Accounting, Springer, vol. 46(3), pages 633-660, April.
  52. Adams, Mike & Hardwick, Philip & Zou, Hong, 2008. "Reinsurance and corporate taxation in the United Kingdom life insurance industry," Journal of Banking & Finance, Elsevier, vol. 32(1), pages 101-115, January.
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