Use of Loan Loss Provisions for Capital, Earnings Management and Signalling By Australian Banks
By Asokan Anandarajan, Iftekhar Hasan, Cornelia H. McCarthy. 2007
219 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics, Finance
View Paper: https://www.semanticscholar.org/paper/45cb8f35cc04641ad1cce20b879f6ccbb49eec5f
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Peterson K. Ozili
- D. Curcio
- Iftekhar Hasan
- E. Outa
- Frank Strobel
- Stergios Leventis
- L. Lepetit
- Neila Boulila Taktak
In Economics and Econometrics
- Peterson K. Ozili
- E. Outa
- D. Curcio
- Neila Boulila Taktak
- Abdelkader Boudriga
- S. Jellouli
- Stergios Leventis
- Vincent Bouvatier
In Finance
- D. Curcio
- Iftekhar Hasan
- Peterson K. Ozili
- E. Outa
- Frank Strobel
- Stergios Leventis
- L. Lepetit
- Neila Boulila Taktak
Citations in the corpus
- Bank Loan Loss Provisions Research: A Review (2017, methodology): “Anandarajan et al. (2007) and Leventis et al. (2011) find evidence to support this claim.”
- Banking supervision and nonperforming loans: a cross-country analysis (2009, methodology): “Anderson (2004) supports this view. He finds that conventional government regulation is more likely to be counterproductive as regulators are less competent than bankers and are exposed to corruption and to political pressure. They end up by serving the interest of the banking industry and pressure ”
- Bank Income Smoothing, Ownership Concentration and the Regulatory Environment (2014, background): “…banks having a relatively high level of commission and fee income might allocate additional loan loss provisions to signal that they are safe even if they provide multiple services (Anandarajan et al. 2007, Leventis et al. 2011); we thus expect a positive coeffi cient for the variable COMi,j,t.”
- Earnings and capital management and signaling: the use of loan-loss provisions by European banks (2015, methodology): “…non-discretionary component through variables representing the current level and the dynamics of losses within the loan portfolio (see, among others, Ahmed, Takeda, and Thomas 1999; Hasan and Wall 2004; Anandarajan, Hasan, and McCarthy 2007; Bouvatier and Lepetit 2008; Fonseca and Gonzàles 2008).”
- Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, methodology): “S. bank samples arrive at similar conclusions (Anandarajan et al., 2007; Perez et al., 2008).”