The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
Abstract
This paper investigates how banks alter the timing and magnitude of transactions and accruals to achieve primary capital, tax, and earnings goals. Recent research, including Moyer [1990], Scholes, Wilson, and Wolfson [1990], and Collins, Shackelford, and Wahlen [1995], provides evidence that banks execute transactions and manage accruals to achieve some or all of these objectives. A common feature of these studies is the assumption that when managers make a particular accrual or transaction decision, all other decisions are fixed. We relax this assumption and allow such decisions to be determined simultaneously.
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Citations
Cites
Specification Tests in Econometrics
Hausman, J. A. (1978) · Econometrica · doi:10.2307/1913827 · Cited by 18,820
The Nature of Information in Commercial Bank Loan Loss Disclosures.
Wahlen, J. M. (1994) · The Accounting Review · doi:10.2308/tar-9412141438 · Cited by 520
Capital adequacy ratio regulations and accounting choices in commercial banks
Moyer, S. E. (1990) · Journal of Accounting and Economics · doi:10.1016/0165-4101(90)90027-2 · Cited by 506
Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks
Scholes, M. S., Wilson, G. P., & Wolfson, M. A. (1990) · Review of Financial Studies · doi:10.1093/rfs/3.4.625 · Cited by 442
Godfrey, L. G., & Hutton, J. P. (1994) · Economics Letters · doi:10.1016/0165-1765(94)90103-1 · Cited by 47
Cited by
A Review of the Earnings Management Literature and Its Implications for Standard Setting
Healy, P. M., & Wahlen, J. M. (1999) · Accounting Horizons · doi:10.2308/acch.1999.13.4.365 · Cited by 4,623
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
Zang, A. Y. (2012) · The Accounting Review · doi:10.2308/accr-10196 · Cited by 2,291
Empirical research on accounting choice
Fields, T. D., Lys, T. Z., & Vincent, L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00028-3 · Cited by 1,759
Ahmed, A. S., Takeda, C., & Thomas, S. (1999) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(99)00017-8 · Cited by 912
The Balance Sheet as an Earnings Management Constraint
Barton, J., & Simko, P. J. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.s-1.1 · Cited by 907
Metadata
- Authors
- Beatty, A., Chamberlain, S. L., & Magliolo, J.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1995
- Volume
- 33
- Issue
- 2
- Pages
- 231
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W1994048166
- Cited by
- 746
- References
- 5
- FWCI
- 59.74
- Type
- journal article
- Language
- en
- Open access
- closed
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- CoChat. (2026). Citation check: Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings. https://app.cochat.ai/papers/10.2307/2491487
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- Beatty, A., Chamberlain, S. L., & Magliolo, J. (1995). Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings. Journal of Accounting Research. https://doi.org/10.2307/2491487
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.
