Earnings management to avoid earnings declines across publicly and privately held banks

Accounting Review

Volumn 77, Issue 3, 2002, Pages 547-570

  Beatty, Anne L ^a   Ke, Bin ^a   Petroni, Kathy R ^a  

^a PENNSYLVANIA STATE UNIVERSITY   (United States)

Author keywords

Earnings management; Financial institutions; Private vs. public firms

Indexed keywords

EID: 0035995639     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2002.77.3.547     Document Type: Article

References (27)

1. Bank loan loss provisions: A reexamination of capital management, earnings management, and signaling effects
2. Market rewards associated with patterns of increasing earnings
3. Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings
4. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms
5. Investors' trade size and trading responses around earnings announcements: An empirical investigation
6. Institutional investors and corporate governance: The case for institutional voice
7. Earnings management to avoid earnings decreases and losses
8. Bank differences in the coordination of regulatory capital, earnings, and taxes
9. Detection of influential observations in linear regression
10. Reversal of fortune: Dividend policy and the disappearance of sustained earnings growth
11. Earnings management to exceed thresholds
12. The information content of losses
13. Prospect theory: An analysis of decision under risk
14. Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies
15. Economic duration data and hazard functions
16. The robust inference for the Cox proportional hazards model
17. Capital adequacy ratio regulations and accounting choices in commercial banks
18. The statistical analysis of event histories
19. Sg17: Regression standard errors in clustered samples
20. Tax planning, regulatory capital planning, and financial reporting strategy for commercial banks
21. A survey of corporate governance
22. The nature of information in commercial bank loan loss disclosures