共 15 条
[3]
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking[J] . Robert M. Bushman,Christopher D. Williams.Journal of Accounting and Economics . 2012 (1)
[6]
Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*[J] . KIRIDARANKANAGARETNAM,GERALD J.LOBO,DONG‐HOONYANG.Contemporary Accounting Research . 2010 (4)
[7]
Publicly traded versus privately held: implications for conditional conservatism in bank accounting[J] . D. Craig Nichols,James M. Wahlen,Matthew M. Wieland.Review of Accounting Studies . 2009 (1)
[8]
Cross-country determinants of bank income smoothing by managing loan-loss provisions[J] . Ana Rosa Fonseca,Francisco González.Journal of Banking and Finance . 2007 (2)
[9]
Income Smoothing over the Business Cycle: Changes in Banks’ Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom[J] . Chi-Chun Liu,Stephen G. Ryan.The Accounting Review . 2006 (2)
[10]
Loan loss provisioning and economic slowdowns: too much, too late?[J] . Luc Laeven,Giovanni Majnoni.Journal of Financial Intermediation . 2003 (2)