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13. Tax Revenue and Economic Growth Nexus in Ghana: Co-integration and Granger causality Test. (2022). Sunu, Prince ; Muda, Paul ; MacCarthy, John.
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14. Empirical Research on Financial Efficiency and Economic Growth in Sub-Saharan Africa. (2022). Gibogwe, Vincent.
    In: MPRA Paper.
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15. Tripartite Analysis of Financial Development, Trade Openness and Economic Growth: Evidence from Ghana, Nigeria and South Africa. (2018). Lean, Hooi Hooi ; Ehigiamusoe, Kizito Uyi.
    In: Contemporary Economics.
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16. Bank earnings and regulatory capital management using available for sale securities. (2017). Kasznik, Ron ; Barth, Mary E ; Gomez-Biscarri, Javier ; Lopez-Espinosa, German.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:22:y:2017:i:4:d:10.1007_s11142-017-9426-y.

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17. Identifying the provisioning policies of Belgian banks. (2017). Arbak, Emrah.
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18. Timing of Banks’ Loan Loss Provisioning During the Crisis. (2016). van Oordt, Maarten ; de Haan, Leo.
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19. Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China. (2015). Wu, Meng-Wen ; Shen, Chung-Hua.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:36:y:2015:i:c:p:3-16.

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20. Loan loss provisions, accounting constraints, and bank ownership structure. (2015). Rose, Morgan ; Balla, Eliana.
    In: Journal of Economics and Business.
    RePEc:eee:jebusi:v:78:y:2015:i:c:p:92-117.

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21. Loan Loss Provision: Some Empirical Evidence for Italian Banks. (2015). Di Colli, Stefano ; Caporale, Guglielmo Maria ; Alessi, Matteo ; Lopez, Juan Sergio.
    In: CESifo Working Paper Series.
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22. What drives heterogeneity of loan loss provisions’ procyclicality in the EU?. (2014). Pipień, Mateusz ; Olszak, Małgorzata ; Roszkowska, Sylwia ; Kowalska, Iwona.
    In: MPRA Paper.
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23. Earnings quality and performance in the banking industry: A profit frontier approach. (2014). Tortosa-Ausina, Emili ; Prior, Diego ; Illueca, Manuel ; García-Alcober, Maria ; Garcia-Alcober, Pilar M.
    In: Working Papers.
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24. Bank income smoothing, ownership concentration and the regulatory environment. (2014). Strobel, Frank ; Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:41:y:2014:i:c:p:253-270.

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25. Tax Reforms and the Capital Structure of Banks. (2013). Hemmelgarn, Thomas ; Teichmann, Daniel.
    In: Taxation Papers.
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26. Cross country linkages as determinants of procyclicality of loan loss provisions – empirical importance of SURE specification. (2013). Pipień, Mateusz ; Olszak, Małgorzata.
    In: Faculty of Management Working Paper Series.
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27. Cross Country Linkages as Determinants of Procyclicality of Loan Loss Provisions – Empirical Importance of SURE Specification. (2013). Pipień, Mateusz ; Olszak, Małgorzata.
    In: MPRA Paper.
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28. Information and Communication Technology and Bank Performance in Nigeria: A Panel Data Analysis. (2013). Sani Ibrahim, Saifullahi ; Muhammad, Abubakar.
    In: MPRA Paper.
    RePEc:pra:mprapa:49062.

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29. Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?. (2013). Starita, Maria Grazia ; Fiordelisi, Franco ; Monferra, Stefano ; Meles, Antonio.
    In: MPRA Paper.
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30. Vive la Différence: Social Banks and Reciprocity in the Credit Market. (2013). Szafarz, Ariane ; CORNEE, Simon.
    In: Post-Print.
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31. The Impact of Reserves Practices on Bank Opacity. (2013). Kwan, Simon ; Iannotta, Giuliano.
    In: Working Paper Series.
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32. Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey (SLOOS). (2013). Zaman, Saeed ; Thomson, James ; Balasubramanyan, Lakshmi.
    In: Working Papers (Old Series).
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33. Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey (SLOOS). (2013). Zaman, Saeed ; Balasubramanyan, Lakshmi ; Thomson, James B.
    In: Working Papers (Old Series).
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34. Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions. (2013). López-Espinosa, Germán ; Balboa, Marina ; Lopez-Espinosa, German ; Rubia, Antonio.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:37:y:2013:i:12:p:5186-5207.

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35. Did the SEC impact banks loan loss reserve policies and their informativeness?. (2013). Beck, Paul J. ; Narayanamoorthy, Ganapathi S..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:2:p:42-65.

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36. Micro and Macro Determinants of Non-performing Loan. (2013). Messai, Ahlem ; Jouini, Fathi.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2013-04-7.

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37. Earnings management in Brazilian credit unions. (2013). Braga, Marcelo ; Lamounier, Wagner Moura ; Valeria Gama Fully Bressan, ; Maia, Saulo Cardoso.
    In: Brazilian Business Review.
    RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:91-109.

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38. The Role of economic variables and credit portfolio attributes for estimating discretionary loan loss provisions in Brazilian banks. (2013). Paulo Roberto Barbosa Lustosa, ; de Medeiros, Otavio Ribeiro ; Dantas, Jose Alves.
    In: Brazilian Business Review.
    RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:65-90.

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39. A Survey on Virtue in Business and Management (1980-2011). (2012). López-Espinosa, Germán ; Ferrero, Ignacio.
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40. Bank valuation and accounting discretion during a financial crisis. (2012). Laeven, Luc ; Huizinga, Harry.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:106:y:2012:i:3:p:614-634.

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41. Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany. (2012). Memmel, Christoph ; Kick, Thomas ; Bornemann, Sven ; Pfingsten, Andreas.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:8:p:2403-2415.

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42. Coincident correlations of growth and cash flow in banking. (2012). Dahl, Drew.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:4:p:1139-1143.

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43. Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios. (2012). Vouldis, Angelos ; Louzis, Dimitrios ; Metaxas, Vasilios L..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:4:p:1012-1027.

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44. Earnings management and auditor specialization in the post-sox era: An examination of the banking industry. (2012). Jiang, Wei ; DeBoskey, David Gregory .
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:2:p:613-623.

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45. Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. (2012). Lys, Thomas Z. ; Collins, Daniel W. ; Badertscher, Brad A..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:53:y:2012:i:1:p:330-352.

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46. Loan loss reserves, accounting constraints, and bank ownership structure. (2011). Rose, Morgan ; Balla, Eliana.
    In: Working Paper.
    RePEc:fip:fedrwp:11-09.

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47. Estimating banking cost efficiency with the consideration of cost management. (2010). Chen, Ting-Hsuan ; Shen, Chung-Hua.
    In: The Quarterly Review of Economics and Finance.
    RePEc:eee:quaeco:v:50:y:2010:i:4:p:424-435.

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48. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Ge, Weili ; Dechow, Patricia ; Schrand, Catherine.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

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49. Economic Loan Loss Provision and Expected Loss. (2009). Hlawatsch, Stefan ; Ostrowski, Sebastian .
    In: FEMM Working Papers.
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50. Dynamic provisioning: a countercyclical tool for loan loss reserves. (2009). Balla, Eliana ; McKenna, Andrew .
    In: Economic Quarterly.
    RePEc:fip:fedreq:y:2009:i:fall:p:383-418:n:v.95no.4.

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51. Earnings management and initial public offerings: The case of the depository industry. (2009). Perry, Tod ; Carow, Kenneth A. ; Adams, Brian.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:33:y:2009:i:12:p:2363-2372.

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52. Accounting discretion of banks during a financial crisis. (2009). Laeven, Luc ; Huizinga, Harry.
    In: CEPR Discussion Papers.
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53. Mitigating the Procyclicality of Basel II. (2009). Trucharte, Carlos ; Saurina, Jesús ; Repullo, Rafael.
    In: Working Papers.
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54. Credit Losses in Australasian Banking. (2008). Holmes, Mark ; Grimes, Arthur ; Hess, Kurt.
    In: Working Papers in Economics.
    RePEc:wai:econwp:08/10.

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55. Banks Procyclical Behavior: Does Provisioning Matter?. (2008). Lepetit, Laetitia ; Bouvatier, Vincent.
    In: Post-Print.
    RePEc:hal:journl:hal-00916599.

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56. Banks riskiness over the business cycle: a panel analysis on Italian intermediaries. (2007). Quagliariello, Mario.
    In: Applied Financial Economics.
    RePEc:taf:apfiec:v:17:y:2007:i:2:p:119-138.

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57. A hazai bankok hitelezésiveszteség-elszámolásának vizsgálata. (2007). Bethlendi, András.
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
    RePEc:ksa:szemle:893.

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58. Regulatory discretion and banks pursuit of safety in similarity. (2007). Stever, Ryan ; Wilcox, James A.
    In: BIS Working Papers.
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59. Banks� Riskiness Over the Business Cicle: a Panel Analysis on Italian Intermediaries. (2006). Quagliariello, Mario.
    In: Temi di discussione (Economic working papers).
    RePEc:bdi:wptemi:td_599_06.

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60. Determinants of signaling by banks through loan loss provisions. (2005). Kanagaretnam, Kiridaran ; Lobo, Gerald J. ; Yang, Dong-Hoon.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:58:y:2005:i:3:p:312-320.

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61. Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits. (2005). Louis, Henock ; Robinson, Dahlia.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:39:y:2005:i:2:p:361-380.

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62. Loan loss provisioning and economic slowdowns: too much, too late?. (2003). Laeven, Luc ; Majnoni, Giovanni.
    In: Journal of Financial Intermediation.
    RePEc:eee:jfinin:v:12:y:2003:i:2:p:178-197.

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63. Loan loss provisioning and economic slowdowns: too much too late?. (2002). Laeven, Luc ; Majnoni, Giovanni.
    In: Conference Series ; [Proceedings].
    RePEc:fip:fedbcp:y:2002:x:6.

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64. The use of accruals to manage reported earnings: theory and evidence. (2000). Wall, Larry ; Koch, Timothy W..
    In: FRB Atlanta Working Paper.
    RePEc:fip:fedawp:2000-23.

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65. The effects of regulatory and contracting costs on banks choice of accounting method for other postretirement employee benefits. (2000). Revsine, Lawrence ; Ramesh, K..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:30:y:2000:i:2:p:159-186.

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66. Banks Performance over the Business Cycle: A Panel Analysis on Italian Intermediaries. (). Quagliariello, Mario.
    In: Discussion Papers.
    RePEc:yor:yorken:04/17.

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