International Business Management

Year: 2016
Volume: 10
Issue: 17
Page No. 3899 - 3905

Do Commercial Banks of Malaysia Use Loan Loss Provision to Signal Their Earnings, Return and Cash Flow?

Authors : Ali Karimiyan, Mohd Norfian Alifiah, Sayyed Mahdi Ziaei and Ali Nasserinia

References

Ahmed, A.S., C. Takeda and S. Thomas, 1999. Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects. J. Accounting Econ., 28: 1-25.
CrossRef  |  Direct Link  |  

Anandarajan, A., I. Hasan and A. Lozano-Vivas, 2003. The role of loan loss provisions in earnings management, capital management and signaling: The Spanish experience. Adv. Int. Account., 16: 45-65.
CrossRef  |  Direct Link  |  

Anandarajan, A., I. Hasan and C. McCarthy, 2007. Use of loan loss provisions for capital, earnings management and signalling by Australian banks. Account. Finance, 47: 357-379.
CrossRef  |  

Beattie, V., C. Sutcliffe, R. Dale, P. Casson and G. McKenzie, 1995. Banks and Bad Debts: Accounting for Loan Losses in International Banking. John Wiley, Hoboken, New Jersey, USA., ISBN: 0471953172, Pages: 214.

Beaver, W., C. Eger, S. Ryan and M. Wolfson, 1989. Financial reporting, supplemental disclosures and bank share prices. J. Accounting Res., 27: 157-178.
CrossRef  |  Direct Link  |  

Beaver, W.H. and E.E. Engel, 1996. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. J. Accounting Econ., 22: 177-206.
CrossRef  |  

Chang, R.D., W.H. Shen and C.J. Fang, 2008. Discretionary loan loss provisions and earnings management for the banking industry. Int. Bus. Econ. Res. J., 7: 9-20.
Direct Link  |  

Collins, J.H., D.A. Shackelford and J.M. Wahlen, 1995. Bank differences in the coordination of regulatory capital, earnings and taxes. J. Account. Res., 33: 263-291.
Direct Link  |  

Curcio, D. and I. Hasan, 2015. Earnings and capital management and signaling: The use of loan-loss provisions by European banks. Eur. J. Finance, 21: 26-50.
CrossRef  |  Direct Link  |  

DeBoskey, D.G. and W. Jiang, 2012. Earnings management and auditor specialization in the post-sox era: An examination of the banking industry. J. Banking Finance, 36: 613-623.
CrossRef  |  Direct Link  |  

Dong, X., J. Liu and B. Hu, 2012. Research on the relationship of commercial banks loan loss provision and earning management and capital management. J. Serv. Sci. Manage., 5: 171-179.
CrossRef  |  Direct Link  |  

Elliott, J.A., J.D. Hanna and W.H. Shaw, 1991. The evaluation by the financial markets of changes in bank loan loss reserve levels. Accounting Rev., 66: 847-861.
Direct Link  |  

Ghafar, I.A., R.S. Shaharudin and A.R. Samudhram, 2005. Do malaysian banks manage earnings through loan loss provisions? J. Financial Reporting Account., 3: 41-47.
CrossRef  |  

Greenawalt, M.B. and J.F. Sinkey, 1998. Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976-1984. J. Financial Res. Serv., 1: 301-318.
CrossRef  |  

Griffin, P.A. and S.J. Wallach, 1991. Latin American lending by major US banks: The effects of disclosures about nonaccrual loans and loan loss provisions. Accounting Rev., 66: 830-846.
Direct Link  |  

Kanagaretnam, K., G.J. Lobo and D.H. Yang, 2004. Joint tests of signaling and income smoothing through bank loan loss provisions. Contemp. Accounting Res., 21: 843-884.
CrossRef  |  Direct Link  |  

Kanagaretnam, K., G.J. Lobo and D.H. Yang, 2005. Determinants of signaling by banks through loan loss provisions. J. Bus. Res., 58: 312-320.
CrossRef  |  Direct Link  |  

Kim, M.S. and W. Kross, 1998. The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs. J. Account. Econ., 25: 69-99.
CrossRef  |  Direct Link  |  

Liu, C.C. and S.G. Ryan, 1995. The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions. J. Accounting Res., 33: 77-94.
CrossRef  |  Direct Link  |  

Liu, C.C., S.G. Ryan and J.M. Wahlen, 1997. Differential valuation implications of loan loss provisions across banks and fiscal quarters. Accounting Rev., 72: 133-146.
Direct Link  |  

Ma, C.K., 1988. Loan loss reserves and income smoothing: The experience in the US banking industry. J. Bus. Finance Accounting, 15: 487-497.
CrossRef  |  Direct Link  |  

Moyer, S.E., 1990. Capital adequacy ratio regulations and accounting choices in commercial banks. J. Account. Econ., 13: 123-154.
CrossRef  |  

Perez, D., F.V. Salas and J. Saurina, 2008. Earnings and capital management in alternative loan loss provision regulatory regimes. Eur. Accounting Rev., 17: 423-445.
CrossRef  |  Direct Link  |  

Scholes, M.S., G.P. Wilson and M.A. Wolfson, 1990. Tax planning, regulatory capital planning and financial reporting strategy for commercial banks. Rev. Financial Stud., 3: 625-650.
Direct Link  |  

Wahlen, J.M., 1994. The nature of information in commercial bank loan loss disclosures. Accounting Rev., 69: 455-478.
Direct Link  |  

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved