Discretionary accounting and the behavior of Japanese banks under financial duress

By R. Shrieves, Drew Dahl. 2003

198 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/efe07e46e9dd00b307d224eab80b927a3c3d27d0

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Citations in the corpus

Cross-country determinants of bank income smoothing by managing loan loss provisions (2008, background): “On the other hand, stricter limitations on bank activities may reduce the opportunities for smoothing earnings using other discretionary components of bank income such as security gains or losses (Beatty et al., 1995; Shrieves and Dahl, 2003).”
Income smoothing among European systemic and non-systemic banks (2018, background): “To develop the hypotheses, first we follow the income smoothing hypothesis which argues that banks would decrease LLPs to increase low earnings and increase LLPs to reduce high earnings (Bhat, 1996; Ahmed et al, 1999; Lobo and Yang, 2001; Shrieves and Dahl, 2003).”
Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, background): “Shrieves and Dahl (2003) and Agarwal et al. (2007) conclude that Japanese banks used security gains and LLPs to manage earnings during 1985–1999.”
Banks’ procyclical behavior: Does provisioning matter? (2008, background): “Shrieves and Dahl (2002) - analyzing the utilization of the discretionary accounting practice of the Japanese banks during 1989-1996 - nd a negative and signicant relationship between loan loss provisions 2General provisions can increase loan loss reserves of up to 1.”
The Rise of Deferred Tax Assets in Japan: The Role of Deferred Tax Accounting in the Japanese Banking Crisis* (2008, unknown): “A number of authors interpret the banks’ gain realizations during this period as income smoothing (Fukao, 1998; Hoshi and Kashyap, 1999; Shrieves and Dahl, 2003).”
The Effect of Ownership on the Prudential Behavior of Banks - The Case of China (2009, unknown): “…the relationship between insider stock ownership and bank risk taking, and Berger and Udell (1994), Hellmann, Murdock, and Stiglitz (2000), Milne (2002), and Shrieves and Dahl (2003) focus on the relationship between risk-based capital regulation and bank portfolio choice (prudential behavior).”