Bank earnings and regulatory capital management using available for sale securities
Based on a large sample of publicly listed and non-listed US commercial banks from 1996 to
2011, we find robust evidence consistent with banks using realized available for sale (AFS) …
2011, we find robust evidence consistent with banks using realized available for sale (AFS) …
[PDF][PDF] Portfolio Management and Earnings Management: Evidence from Property and Casualty Insurers.
RM Alford, KF Luchtenberg… - Journal of Accounting & …, 2018 - na-businesspress.com
When underwriting losses occur, Property and Casualty (P&C) managers may exercise
discretion on both sides of the balance sheet–rebalancing assets and/or adjusting loss …
discretion on both sides of the balance sheet–rebalancing assets and/or adjusting loss …
[PDF][PDF] The Market Reaction to the Strategic Use of Interest Rate Swaps
S Chernenko, M Faulkender… - Washington University in …, 2007 - scholar.archive.org
In this paper, we find that the previously documented relation between term structure and
swap usage intensifies when firms are engaging in earnings management. In response, we …
swap usage intensifies when firms are engaging in earnings management. In response, we …
Financial derivatives: New instruments for earnings management
GWJ Lin - 2008 - search.proquest.com
Abstract The Securities and Exchange Commission has criticized earnings management—
an effort among public firms to use financial derivatives to smooth earnings paths …
an effort among public firms to use financial derivatives to smooth earnings paths …
A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction …
DP Garner - 2008 - vtechworks.lib.vt.edu
This research study investigates the relationship between ambiguity, litigation risk, and
auditor decision-making. In addition, this study investigates how auditor trust of his or her …
auditor decision-making. In addition, this study investigates how auditor trust of his or her …