Faithin Omaha eBook Collection

This paper explores the impact of institutional factors on earnings management by investigating whether and to what extent the features of the national supervis

Prior research shows that banks have strong incentives to use loan loss provisions to smooth income. Using a sample of 878 US bank holding companies over the pe

We examine the impact of SFAS 133, Accounting for Derivative Instruments and Hedging Activities, on the reporting behavior of commercial banks and the informati

The violation of regulatory targets is potentially costly for banks. To the extent that managers have discretion in setting loan loss provisions, they have stro

This paper analyses income smoothing behavior and procyclical effect of loan loss provisions in Islamic bank. The model includes the use of loan loss provisions