Morosidad y manipulación del resultado ¿mejor regulación o una nueva cultura financiera?
ISSN: 1577-2403
Any de publicació: 2011
Títol de l'exemplar: XVI Congreso AECA: Nuevo modelo económico: Empresas, Mercados y Culturas
Número: 95
Pàgines: 63-65
Tipus: Article
Altres publicacions en: AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas
Referències bibliogràfiques
- Alali, F.; Jaggi, B.,2010. “Earnings versus capital ratios management: ro-le of bank types and SFAS 114”, Review of Quantitative Finance Accoun-ting,Disponible en: http://www.springerlink.com/index/91xr42j865572271.pdf
- Alali, F.; Jaggi, B.,2010. “Earnings versus capital ratios management: ro-le of bank types and SFAS 114”, Review of Quantitative Finance Accoun-ting,Disponible en: http://www.springerlink.com/index/91xr42j865572271.pdf
- Anandarajan, A., Hasan, I.; Lozano-Vivas, A.,2003. “The Role of LoanLoss Provisions in earnings management, capital management, and signaling: The Spanish Experience”, Advances in International Accounting,16, 45-65.
- Anandarajan, A., Hasan, I.; Lozano-Vivas, A.,2003. “The Role of LoanLoss Provisions in earnings management, capital management, and signaling: The Spanish Experience”, Advances in International Accounting,16, 45-65.
- Barth, M. E., W. R. Landsman; M. H. Lang.,2008. “International accounting standards and accounting quality”, Journal of Accounting Research,46(3), 467-498.
- Barth, M. E., W. R. Landsman; M. H. Lang.,2008. “International accounting standards and accounting quality”, Journal of Accounting Research,46(3), 467-498.
- Barth, Mary E.; Landsman, W. R.,2010. “How did Financial ReportingContribute to the Financial Crisis?, Forthcoming European Accounting Review, Working Paper, Disponible en SSRN: http://ssrn.com/abstract=1601519.
- Barth, Mary E.; Landsman, W. R.,2010. “How did Financial ReportingContribute to the Financial Crisis?, Forthcoming European Accounting Review, Working Paper, Disponible en SSRN: http://ssrn.com/abstract=1601519.
- Bhat, V. N.,1996. “Banks and income smoothing: an empirical analysis”,Applied Financial Economics,6, 505-510.
- Bhat, V. N.,1996. “Banks and income smoothing: an empirical analysis”,Applied Financial Economics,6, 505-510.
- Bushman, R. M.; Williams, C. D.,2009. Accounting Discretion, Loan Loss Provisioning, and Discipline of Banks ́Risk- Taking, WorkingPaper, Disponible en SSRN: http://ssrn.com/abstract= 1521584
- Bushman, R. M.; Williams, C. D.,2009. Accounting Discretion, Loan Loss Provisioning, and Discipline of Banks ́Risk- Taking, WorkingPaper, Disponible en SSRN: http://ssrn.com/abstract= 1521584
- Dechow, P., M., Sloan, R.,; Sweeney, A. P.,1995. “Detecting EarningsManagement”, The Accounting Review,70, 2, 193-225
- Dechow, P., M., Sloan, R.,; Sweeney, A. P.,1995. “Detecting EarningsManagement”, The Accounting Review,70, 2, 193-225
- Financial Stability Forum,2009. Report of the financial stability forum on addressing procyclicality in the financial system.April 2, 2009.
- Financial Stability Forum,2009. Report of the financial stability forum on addressing procyclicality in the financial system.April 2, 2009.
- Fonseca, A. R.; González, F., 2008. “Cross-country determinants of bankincome smoothing by managing loan-loss provisions”, Journal of Banking & Finance, 32, 217-228.
- Fonseca, A. R.; González, F., 2008. “Cross-country determinants of bankincome smoothing by managing loan-loss provisions”, Journal of Banking & Finance, 32, 217-228.
- Greenwalt, M. B.; Sinkey, J. F., 1988. “Bank loan-loss provisions and income smoothing hypothesis: an empirical analysis”, 1976-1984, Journalof Financial Services Research, 1, 301-318.
- Greenwalt, M. B.; Sinkey, J. F., 1988. “Bank loan-loss provisions and income smoothing hypothesis: an empirical analysis”, 1976-1984, Journalof Financial Services Research, 1, 301-318.
- Healy, Paul M.,1985. The Effects of Bonus Schemes on Accounting Decisions, Journal of Accounting and Economics, 7, 85-107.
- Healy, Paul M.,1985. The Effects of Bonus Schemes on Accounting Decisions, Journal of Accounting and Economics, 7, 85-107.
- Kanagaretman, K., Lobo, G.J.; Mathieu, R., 2003. “Managerial incentives for income smoothing through bank loan loss provisions”, Review of Quantitative Finance and Accounting, 20, 1, 63-80.
- Kanagaretman, K., Lobo, G.J.; Mathieu, R., 2003. “Managerial incentives for income smoothing through bank loan loss provisions”, Review of Quantitative Finance and Accounting, 20, 1, 63-80.
- Kasznik, R., 1999. “On the Association between Voluntary Disclosure andEarnings Management”, Journal of Accounting Research,37, 1, pp. 57-81.
- Kasznik, R., 1999. “On the Association between Voluntary Disclosure andEarnings Management”, Journal of Accounting Research,37, 1, pp. 57-81.
- Kothari, S. P., Leone, A. J.; Wasley, C. E.,2005. “Performance matched discretionary accrual measures”, Journal of Accounting and Economics,39, 1, 163-197
- Kothari, S. P., Leone, A. J.; Wasley, C. E.,2005. “Performance matched discretionary accrual measures”, Journal of Accounting and Economics,39, 1, 163-197
- Ma, C.K.,1988. “Loan loss reserves and income smoothing: the experience in the US banking industry”, Journal of Business Finance and Accoun-ting,15 (4), 487-497.
- Ma, C.K.,1988. “Loan loss reserves and income smoothing: the experience in the US banking industry”, Journal of Business Finance and Accoun-ting,15 (4), 487-497.
- Pérez, Salas-Fumás; Saurina, 2008. “Earnings and Capital Managementin Alternative Loan Loss Provision Regulatory Regimes”, EuropeanAccounting Review, 17, 3, 423-445.
- Pérez, Salas-Fumás; Saurina, 2008. “Earnings and Capital Managementin Alternative Loan Loss Provision Regulatory Regimes”, EuropeanAccounting Review, 17, 3, 423-445.
- Saurina J., 2009, “Loan loss provisions in Spain. A working macropruden-tial tool”, Revista de Estabilidad Financiera,17, 10-26, Banco de España.
- Saurina J., 2009, “Loan loss provisions in Spain. A working macroprudential tool”, Revista de Estabilidad Financiera,17, 10-26, Banco de España.
- Shaffer, S.,2010, Fair Value Accounting: Villain or Innocent Victim. Exploring the Links between Fair Value Accounting, Bank Regulatory Capitaland the Recent Financial Crisis,working paper, (Federal Reserve Bank ofBoston Quantitative Analysis Unit)
- Shaffer, S.,2010, Fair Value Accounting: Villain or Innocent Victim. Exploring the Links between Fair Value Accounting, Bank Regulatory Capitaland the Recent Financial Crisis,working paper, (Federal Reserve Bank ofBoston Quantitative Analysis Unit)