Bank earnings and regulatory capital management using available for sale securities

By Mary E. Barth, Javier Gomez-Biscarri, Ron Kasznik, Germán López-Espinosa. Review of accounting studies, 2017

124 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/319777ddc7a403c9884f2ea62d1d91ba4c93dbaf

Citations in the corpus

• Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis (2021, unknown): “36 The evidence in Beatty and Liao (2011) and Bushman and Williams (2015) indicates that more timely recognition should matter.”
• Policy uncertainty and loan loss provisions in the banking industry (2020, unknown): “Studies indicate that the loss reserves/allowance accounts give banks a “cookie jar” that lets them take a big earnings bath and store the accrued losses (e.g., Christensen et al. 2008; Barth et al. 2017).”