中国商业银行通过贷款损失准备计提进行盈余平滑吗?

[1] 次级债能发挥对银行风险承担行为的市场约束作用吗 [J]. 金融研究, 2008, (06) : 56 - 68

[2] 有关银行贷款损失准备制度的调查报告——以我国五家上市银行为例的分析 [J]. 金融研究, 2005, (06) : 116 - 130

[3] Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking[J] . Robert M. Bushman,Christopher D. Williams.Journal of Accounting and Economics . 2012 (1)

[4] Do delays in expected loss recognition affect banks' willingness to lend? [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2011, 52 (01) : 1 - 20

[5] An Empirical Analysis of Auditor Independence in the Banking Industry [J]. ACCOUNTING REVIEW, 2010, 85 (06) : 2011 - 2046

[6] Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*[J] . KIRIDARANKANAGARETNAM,GERALD J.LOBO,DONG‐HOONYANG.Contemporary Accounting Research . 2010 (4)

[7] Publicly traded versus privately held: implications for conditional conservatism in bank accounting[J] . D. Craig Nichols,James M. Wahlen,Matthew M. Wieland.Review of Accounting Studies . 2009 (1)

[8] Cross-country determinants of bank income smoothing by managing loan-loss provisions[J] . Ana Rosa Fonseca,Francisco González.Journal of Banking and Finance . 2007 (2)

[9] Income Smoothing over the Business Cycle: Changes in Banks’ Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom[J] . Chi-Chun Liu,Stephen G. Ryan.The Accounting Review . 2006 (2)

[10] Loan loss provisioning and economic slowdowns: too much, too late?[J] . Luc Laeven,Giovanni Majnoni.Journal of Financial Intermediation . 2003 (2)

[1] 次级债能发挥对银行风险承担行为的市场约束作用吗 [J]. 金融研究, 2008, (06) : 56 - 68

[2] 有关银行贷款损失准备制度的调查报告——以我国五家上市银行为例的分析 [J]. 金融研究, 2005, (06) : 116 - 130

[3] Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking[J] . Robert M. Bushman,Christopher D. Williams.Journal of Accounting and Economics . 2012 (1)

[4] Do delays in expected loss recognition affect banks' willingness to lend? [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2011, 52 (01) : 1 - 20

[5] An Empirical Analysis of Auditor Independence in the Banking Industry [J]. ACCOUNTING REVIEW, 2010, 85 (06) : 2011 - 2046

[6] Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*[J] . KIRIDARANKANAGARETNAM,GERALD J.LOBO,DONG‐HOONYANG.Contemporary Accounting Research . 2010 (4)

[7] Publicly traded versus privately held: implications for conditional conservatism in bank accounting[J] . D. Craig Nichols,James M. Wahlen,Matthew M. Wieland.Review of Accounting Studies . 2009 (1)

[8] Cross-country determinants of bank income smoothing by managing loan-loss provisions[J] . Ana Rosa Fonseca,Francisco González.Journal of Banking and Finance . 2007 (2)

[9] Income Smoothing over the Business Cycle: Changes in Banks’ Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom[J] . Chi-Chun Liu,Stephen G. Ryan.The Accounting Review . 2006 (2)

[10] Loan loss provisioning and economic slowdowns: too much, too late?[J] . Luc Laeven,Giovanni Majnoni.Journal of Financial Intermediation . 2003 (2)