The DOI matches its Crossref record; 61 of the 61 references it cites were found in a registry or an index.
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
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Cites
La Porta, R., Lopez‐de‐Silanes, F., Shleifer, A., & Vishny, R. W. (1998) · Journal of Political Economy · doi:10.1086/250042 · Cited by 18,025
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,381
Understanding earnings quality: A review of the proxies, their determinants and their consequences
Dechow, P., Ge, W., & Schrand, C. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.09.001 · Cited by 4,159
Bank governance, regulation and risk taking
Laeven, L. A., & Levine, R. E. (2008) · Cited by 3,269
What Works in Securities Laws?
LA PORTA, R., LOPEZ‐DE‐SILANES, F., & SHLEIFER, A. (2006) · The Journal of Finance · doi:10.1111/j.1540-6261.2006.00828.x · Cited by 2,785
La Porta, R., Lopez‐De‐Silanes, F., & Shleifer, A. (2002) · The Journal of Finance · doi:10.1111/1540-6261.00422 · Cited by 2,511
Costs of Equity and Earnings Attributes
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.4.967 · Cited by 2,377
Bank regulation and supervision: what works best?
Barth, J. R., Caprio, G., & Levine, R. (2004) · Journal of Financial Intermediation · doi:10.1016/j.jfi.2003.06.002 · Cited by 2,296
Financial accounting information and corporate governance
Bushman, R. M., & Smith, A. J. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00027-1 · Cited by 2,283
Self-citation
Cited by
Do delays in expected loss recognition affect banks' willingness to lend?
Beatty, A., & Liao, S. (2011) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2011.02.002 · Cited by 522
KANODIA, C., & SAPRA, H. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12109 · Cited by 316
Novotny-Farkas, Z. (2016) · Accounting in Europe · doi:10.1080/17449480.2016.1210180 · Cited by 229
Dong, M., & Oberson, R. (2022) · Accounting and Business Research · doi:10.1080/00014788.2021.1952060 · Cited by 54
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9
Ertan, A. (2025) · The Accounting Review · doi:10.2308/tar-2022-0301 · Cited by 39
Metadata
- Authors
- Bushman, R. M., & Williams, C. D.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2012-08
- Volume
- 54
- Issue
- 1
- Pages
- 1-18
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3124658167
- Cited by
- 784
- References
- 61
- FWCI
- 54.66
- Type
- journal article
- Language
- en
- Open access
- green
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- Bushman, R. M., & Williams, C. D. (2012). Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2012.04.002
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
