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Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions

Author

Listed:
  • Kiridaran Kanagaretnam
  • Gerald J. Lobo
  • Robert Mathieu

Abstract

Keywords: Earnings management, earnings variability, income smoothing, loan loss provisions

Suggested Citation

  • Kiridaran Kanagaretnam & Gerald J. Lobo & Robert Mathieu, 2004. "Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 3(1), pages 128-148, January.
    • Handle: RePEc:eme:rafpps:eb043399
    DOI: 10.1108/eb043399
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    Citations

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    Cited by:

    1. Tram-Anh Nguyen & Phu Ha Nguyen & Hiep Ngoc Luu & Trang Nguyen Ha Cu & Phuong-Anh Nguyen, 2023. "Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 248-260, September.
    2. Yosra Mnif & Imen Slimi, 2023. "Former auditors on the audit committee and earnings management: Evidence from African banks," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2383-2420, June.
    3. Malik Amina & Din Shahab Ud & Shafi Khuram & Butt Babar Zaheer & Aziz Haroon, 2022. "Accounting Discretion, Loan Loss Provision in Financial Distress: Evidence from Commercial Banks," Zagreb International Review of Economics and Business, Sciendo, vol. 25(2), pages 1-18.

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