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International Financial Reporting Standards (IFRS) and Income Smoothing Activities of Banks: Evidence from Australia and New Zealand Commercial Banks
32/32 checkable references clean · checked 2026-08-26
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.
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The 32 checked references that resolve
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EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH
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Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
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Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks
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Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks
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Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom
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Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry
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Currier, Arnold J. and Rose, Arthur. General and Applied Chemistry. New York: McGraw‐Hill Book Company, 1948. 275 p. $3.00
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The 5 references without a DOI — listed, not checked
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no DOI — not checkedref5
no DOI — not checkedThe effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms
no DOI — not checkedTowards a positive theory of the determination of accounting standards
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