Reference health

Discretionary accounting and the behavior of Japanese banks under financial duress

https://doi.org/10.1016/s0378-4266(02)00252-2
CiteStamped reference-health badge
21/21 checkable references clean · checked 2026-07-24

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

17 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 21 checked references that resolve
resolves10.2307/2491487
Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
resolves10.2307/2491230
Financial Reporting, Supplemental Disclosures, and Bank Share Prices
resolves10.2307/2491488
Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes
resolves10.1016/0165-1765(94)90103-1
Discriminating between errors-in- variables/simultaneity and misspecification in linear regression models
resolves10.1007/BF00235201
Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984
resolves10.2307/1913827
Specification Tests in Econometrics
resolves10.1016/0165-4101(85)90029-1
The effect of bonus schemes on accounting decisions
resolves10.2139/ssrn.1028747
Industry Practices in Credit Risk Modeling and Internal Capital Allocations: Implications for a Models-Based Regulatory Capital Standard: Summary of Presentation
resolves10.2307/1991999
Good Intentions and Unintended Evil: The Case Against Selective Credit Allocation
resolves10.1111/j.1745-6622.1992.tb00492.x
GOVERNANCE, CONTRACTING, AND INVESTMENT HORIZONS: A LOOK AT JAPAN AND GERMANY
resolves10.2307/2491176
Evidence of Earnings Management from the Provision for Bad Debts
resolves10.1016/0165-4101(90)90027-2
Capital adequacy ratio regulations and accounting choices in commercial banks
resolves10.1016/0165-4101(93)90014-7
Financial performance surrounding CEO turnover
resolves10.2307/1992566
The International Debt Crisis and Bank Loan-Loss-Reserve Decisions: The Signaling Content of Partially Anticipated Events
resolves10.1016/0304-405X(84)90023-0
Corporate financing and investment decisions when firms have information that investors do not have
resolves10.2139/ssrn.36583
The International Transmission of Financial Shocks: The Case of Japan
resolves10.1093/rfs/3.4.625
Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks
resolves10.1016/S0927-538X(99)00026-8
Determinants of international credit allocation: An analysis of US lending by Japanese banks, 1988 to 1994
resolves10.2307/2330757
The Determinants of Firms' Hedging Policies
resolves10.2307/2491184
An Explanation for Accounting Income Smoothing
resolves10.2307/2329396
Impact of the 1988 Basle Accord on International Banks
The 17 references without a DOI — listed, not checked
no DOI — not checkedBasle Committee on Banking Supervision, 1999. A New Capital Adequacy Framework (June)
no DOI — not checkedBrewer, E., Hunter, W.C., Genay, H., Kaufman, G., 1999. Does the Japanese stock market price bank risk? Evidence from financial firm failures. Federal Reserve Bank of Chicago, Working paper WP 99–31
no DOI — not checkedCooke, W.P., 1991. Bank Capital Adequacy and Capital Convergence, Price Waterhouse World Regulatory Advisory Practice, London
no DOI — not checkedDawkins, W., 1994. Bad debt crisis worsens at Japanese banks, Financial Times (London), May 27
no DOI — not checkedFederation of Bankers Associations of Japan, 1994. The Banking System in Japan, Tokyo, Japan
no DOI — not checkedGenay, H., 1998. Assessing the condition of Japanese banks: How informative are accounting earnings? Federal Reserve Bank of Chicago. Economic Perspectives (fourth quarter). pp. 12–34
no DOI — not checkedInoue, H., 2000. Companies continue to unwind cross-shareholdings––the fiscal 1999 cross-shareholding survey, NLI Research Institute, Research report no. 145
no DOI — not checked10.1016/S0378-4266(02)00252-2_BIB15
no DOI — not checkedJackson, P. (with participation from Craig Furfine, Hans Groeneveld, Diana Hancock, David Jones, William Perraudin, Lawrence Radecki, and Masao Yoneyama) 1999, Capital requirements and bank behaviour: The impact of the Basle Accord. Basle Committee On Banking Supervision, Working papers, no. 1 (April)
no DOI — not checkedKane, E.J., 1988. Interaction of financial and regulatory innovation. American Economic Review 78 (May), pp. 328–34
no DOI — not checkedStock price and bank lending behavior in Japan
no DOI — not checkedMarsh, T.A., Jean-Michel, P., 1996. Japanese banks’ bad loans: What happened?, Working paper, University of California, Berkeley
no DOI — not checkedInterlocking shareholdings and corporate governance
no DOI — not checkedShrieves, R.E., 2000. Who’s in charge? The evolution of bank ownership and control of keiretsu firms, 1984–1996, Financial Management Association International European Meetings, Edinburgh, May 2000
no DOI — not checkedShareholding and lending activity of financial institutions in Japan
no DOI — not checkedThe nature of information in commercial bank loan disclosures
no DOI — not checked10.1016/S0378-4266(02)00252-2_BIB38
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-07-24 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.1016/s0378-4266(02)00252-2"><img src="https://citestamp.com/citestamped/10.1016/s0378-4266(02)00252-2/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.1016/s0378-4266(02)00252-2/badge.svg)](https://citestamp.com/citestamped/10.1016/s0378-4266(02)00252-2)