Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

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Bank Income Smoothing, Ownership Concentration and the Regulatory Environment (2014, unknown): “…e.g. Greenawalt and Sinkey (1988), Wahlen (1994), Beatty et al. (1995), Beaver and Engel (1996), Ahmed et al. (1999), Cavallo and Majnoni (2001), Kanagaretnam et al. (2003), Laeven and Majnoni (2003), Hasan and Wall (2004), Bikker and Metzemakers (2005), Liu and Ryan (2006), Anandarajan et al.…”
Publicly traded versus privately held: implications for conditional conservatism in bank accounting (2009, background): “(Collins et al. 1995; Beatty et al. 1995; Ahmed et al. 1999; Kanagaretnam et al. 2003 ).”
Effects of International Institutional Factors on Earnings Quality of Banks (2014, unknown): “2 In this paper, we focus on the effects of international institutional factors on earnings quality of banks using a broad set of earning quality 2 Notable exceptions are Beatty et al. (2002), Kanagaretnam et al. (2003) and Kanagaretnam et al. (2004).”
Religiosity and Earnings Management: International Evidence from the Banking Industry (2014, unknown): “(2011), and Kanagaretnam et al. (2014), who examine the relations between”
Effects of national culture on earnings quality of banks (2011, unknown): “Following Kanagaretnam et al. (2004), we use the following models to examine the relation between proxies for national culture and income smoothing through LLP:(11)”