The DOI matches its Crossref record; 48 of the 48 references it cites were found in a registry or an index.
Cross-country determinants of bank income smoothing by managing loan-loss provisions
Open accessAbstract
This paper studies the determinants of income smoothing by management of loan-loss provisions in banks around the world. Using a panel database of 3221 bank-year observations from 40 countries and controlling for unobservable bank effects and for the endogeneity of explanatory variables, we find that bank income smoothing depends on investor protection, disclosure, regulation and supervision, financial structure, and financial development. Results suggest there is less bank income smoothing not only with the strength of investor protection, but also with the extent of accounting disclosure, restrictions on bank activities, and official and private supervision, while there is more income smoothing with market orientation and development of a country's financial system.
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Cites
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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
Corporate Ownership Around the World
La Porta, R., Lopez‐De‐Silanes, F., & Shleifer, A. (1999) · The Journal of Finance · doi:10.1111/0022-1082.00115 · Cited by 10,541
Legal Determinants of External Finance
LA PORTA, R., LOPEZ‐DE‐SILANES, F., SHLEIFER, A., & VISHNY, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb02727.x · Cited by 9,783
Financial Dependence and Growth
Rajan, R., & Zingales, L. (1996) · National Bureau of Economic Research · doi:10.3386/w5758 · Cited by 7,730
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
Financial intermediation and growth: Causality and causes
Levine, R., Loayza, N., & Beck, T. (2000) · Journal of Monetary Economics · doi:10.1016/s0304-3932(00)00017-9 · Cited by 4,414
Investor Protection and Corporate Valuation
La Porta, R., Lopez‐De‐Silanes, F., Shleifer, A., & Vishny, R. (2002) · The Journal of Finance · doi:10.1111/1540-6261.00457 · Cited by 4,050
The effect of international institutional factors on properties of accounting earnings
Ball, R., Kothari, S. P., & Robin, A. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00012-4 · Cited by 3,187
Stock Markets, Banks, and Economic GrowthPreprint
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Metadata
- Authors
- Fonseca, A. R., & González, F.
- Venue
- Journal of Banking & Finance
- Publisher
- Elsevier BV
- Published
- 2008-02
- Volume
- 32
- Issue
- 2
- Pages
- 217-228
- ISSN
- 0378-4266 (ISSN-L)
- OpenAlex
- W2083303559
- Cited by
- 473
- References
- 48
- FWCI
- 34.03
- Type
- journal article
- Language
- en
- Open access
- green
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- Fonseca, A. R., & González, F. (2008). Cross-country determinants of bank income smoothing by managing loan-loss provisions. Journal of Banking & Finance. https://doi.org/10.1016/j.jbankfin.2007.02.012
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