Publicly traded versus privately held: implications for conditional conservatism in bank accounting

By D. Craig Nichols, J. Wahlen, Matthew M. Wieland. 2009

256 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/0476d5bded8ebf2a56c83899cf7cd6fa3997b1bb

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Citations in the corpus

Ownership Structure and Risk in Publicly Held and Privately Owned Banks (2011, unknown): “We account for a possible endogeneity of the choice to be public or private by using the Heckman (1979) two-stage approach as in Givoly et al. (2007) and Nichols et al. (2009).”
Do Delays in Expected Loss Recognition Affect Banks' Willingness to Lend? (2011, unknown): “The first is a loan loss specific metric based on Nichols et al. (2009).”
The Transmission of Monetary Policy through Bank Lending: The Floating Rate Channel (2017, unknown): “Moreover, C&I loans are about 10 percent of total assets for both public and private banks, and public banks hold about 80 percent of total assets (Nichols, Wahlen, and Wieland (2009)).”
Earnings and capital management and signaling: the use of loan-loss provisions by European banks (2015, background): “Nichols, Wahlen, and Wieland (2009) compare loan-loss recognition across public and private banks to test accounting conservatism in their loan-loss accounting.”
Bank Income Smoothing, Ownership Concentration and the Regulatory Environment (2014, unknown): “…than private firms if managers of public companies have higher incentives to report earnings that capital market participants will perceive favorably, leading them to engage in more earnings management (Beatty and Harris 1999, Beatty et al. 2002, Nichols et al. 2009, Fonseca and Gonzalez 2008).”
Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, unknown): “19 Similar to Nichols et al. (2009), we make no prediction about the signs of the coefficients on β10 and β11 since the associations between culture and net charge-offs are ambiguous. 20 These results are consistent with Nichols et al. (2009), who also report significant results only for past and cu”
Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, methodology): “…for both current (LCOit) and future years (LCOit+1), and we formalized this test by estimating Ball and Shivakumar’s (2005) model, as adopted by Nichols et al. (2009): LLPsit = a0 + a1ΔNPLit-1 + a2ΔNPLit + a3ΔNPLit+1 + a4LCOit + a5LCOit+1 + a6IBsit*ΔNPLit-1 + a7IBsit*ΔNPLit + a8IBsit*ΔNPLit+…”
Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2014, unknown): “Arguing that public banks face greater agency costs due to separation of ownership and control, Nichols et al. (2009) find that the demand for timely loss recognition is higher for public than for private banks.”