은행의 대손충당금전입 조정과 주가반응

은행경영통계

개별발생액접근법을 통한 은행의 이익관리연구

The nature of information in commercial bank loan loss disclosures

The effects of bonus schemes of accounting decisions Journal of Accounting and Economics

The Impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs

Managing financial reports of commercial Banks : The influence of taxes, regulatory capital and earnings

Journal of the American Statistical Association 56

Discretionary behavior with respect to allowance for loan losses and the behavior of securities prices

Differential valuation implications of loan loss provisions across banks and fiscal quarters

Determinants of Signaling by Banks through Loan Loss Provisions : Working Paper

Capital adequacy ratio regulations and accounting choices in commercial banks Journal of Accounting and Economics 13

Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects

Bank differences in the coordination of regulatory capital, earnings and taxes

Accounting numbers as market valuation substitutes A study of management buyouts of public stockholders