Reference health
Managing Capital or Reported Earnings? A New Identification Strategy to Clearly Differentiate between Reporting Incentives in Banks
26/26 checkable references clean · checked 2026-08-27
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 26 checked references that resolve
resolves10.2139/ssrn.1669704
Fallacies, Irrelevant Facts, and Myths in the Discussion of Capital Regulation: Why Bank Equity is Not Expensive
resolves10.1016/s0165-4101(99)00017-8
Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects
resolves10.1111/j.1467-629x.2007.00220.x
Use of loan loss provisions for capital, earnings management and signalling by Australian banks
resolves10.1016/s1059-0560(01)00094-6
Internal monitoring, regulation, and compensation of top executives in banks
resolves10.2307/2491487
Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
resolves10.2308/accr.2002.77.3.547
Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks
resolves10.1016/j.jacceco.2014.08.009
Financial accounting in the banking industry: A review of the empirical literature
resolves10.1016/j.jacceco.2012.04.002
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
resolves10.1111/j.1911-3846.1996.tb00493.x
Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry*
resolves10.1016/0165-4101(93)90013-6
CEO compensation and components of earnings in bank holding companies
resolves10.1016/j.jfineco.2008.09.006
Cost of capital effects and changes in growth expectations around U.S. cross-listings
resolves10.1016/j.jfineco.2010.02.007
CFOs and CEOs: Who have the most influence on earnings management?
resolves10.1506/udwq-r7b1-a684-9ecr
Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*
resolves10.1016/j.jbusres.2003.06.002
Determinants of signaling by banks through loan loss provisions
resolves10.1016/j.jbankfin.2008.10.013
Is the market valuation of banks’ loan loss provision conditional on auditor reputation?
resolves10.2308/accr.2010.85.6.2011
An Empirical Analysis of Auditor Independence in the Banking Industry
resolves10.1007/s11142-014-9281-z
Do loan loss reserves behave like capital? Evidence from recent bank failures
The 3 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedBasel Committee on Banking Supervision
no DOI — not checkedRisk-based capital standards: Advanced capital adequacy framework -Basel II. Final Rules
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