中国商业银行通过贷款损失准备计提进行盈余平滑吗?

[11] Managerial incentives for income smoothing through bank loan loss provisions [J]. Review of Quantitative Finance and Accounting, 2003, 20 (1) : 63 - 80

[12] Earnings management to avoid earnings declines across publicly and privately held banks [J]. ACCOUNTING REVIEW, 2002, 77 (03) : 547 - 570

[13] Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects[J] . Anwer S. Ahmed,Carolyn Takeda,Shawn Thomas.Journal of Accounting and Economics . 1999 (1)

[14] Discretionary behavior with respect to allowances for loan losses and the behavior of security prices[J] . William H. Beaver,Ellen E. Engel.Journal of Accounting and Economics . 1996 (1)

[15] Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984[J] . Mary Brady Greenawalt,Joseph F. Sinkey.Journal of Financial Services Research . 1988 (4)

[11] Managerial incentives for income smoothing through bank loan loss provisions [J]. Review of Quantitative Finance and Accounting, 2003, 20 (1) : 63 - 80

[12] Earnings management to avoid earnings declines across publicly and privately held banks [J]. ACCOUNTING REVIEW, 2002, 77 (03) : 547 - 570

[13] Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects[J] . Anwer S. Ahmed,Carolyn Takeda,Shawn Thomas.Journal of Accounting and Economics . 1999 (1)

[14] Discretionary behavior with respect to allowances for loan losses and the behavior of security prices[J] . William H. Beaver,Ellen E. Engel.Journal of Accounting and Economics . 1996 (1)

[15] Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984[J] . Mary Brady Greenawalt,Joseph F. Sinkey.Journal of Financial Services Research . 1988 (4)