Loan loss provisions, accounting constraints, and bank ownership structure
| dc.contributor.author | Balla, Eliana | |
| dc.contributor.author | Rose, Morgan J. | |
| dc.date.accessioned | 2020-07-08T17:33:31Z | |
| dc.date.available | 2020-07-08T17:33:31Z | |
| dc.date.issued | 2014-12-31 | |
| dc.description.abstract | We examine bank-level changes in the relationship between earnings and loan loss provisioning, a measure of earnings management, following the tightening of accounting constraints associated with the SEC's 1998 SunTrust Bank decision. By exploiting both temporal variation in the regulatory environment and cross-sectional variation in bank ownership structure, we find evidence that shortly after the SEC action, the relationship between earnings and provisions weakened for publicly-held banks but not for privately-held banks, consistent with reduced earnings management among publicly-held banks only. This difference does not persist over time, with evidence indicating a weakening of the relationship for both ownership types. | en_US |
| dc.description.uri | https://www.sciencedirect.com/science/article/abs/pii/S0148619514000794 | en_US |
| dc.format.extent | 41 pages | en_US |
| dc.genre | journal articles preprints | en_US |
| dc.identifier | doi:10.13016/m23qvp-xnk9 | |
| dc.identifier.citation | Eliana Balla and Morgan J.Rose, Loan loss provisions, accounting constraints, and bank ownership structure, Journal of Economics and Business Volume 78, Pages 92-117 (2015), https://doi.org/10.1016/j.jeconbus.2014.12.003 | en_US |
| dc.identifier.uri | https://doi.org/10.1016/j.jeconbus.2014.12.003 | |
| dc.identifier.uri | http://hdl.handle.net/11603/19086 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Elsevier | en_US |
| dc.relation.isAvailableAt | The University of Maryland, Baltimore County (UMBC) | |
| dc.relation.ispartof | UMBC Economics Department Collection | |
| dc.relation.ispartof | UMBC Faculty Collection | |
| dc.rights | This item is likely protected under Title 17 of the U.S. Copyright Law. Unless on a Creative Commons license, for uses protected by Copyright Law, contact the copyright holder or the author. | |
| dc.rights | © 2020 Elsevier B.V. | |
| dc.title | Loan loss provisions, accounting constraints, and bank ownership structure | en_US |
| dc.type | Text | en_US |