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• W2019762632 abstract "This paper investigates the relationship between loan-loss provisions (LLPs) and earnings management in the context of the capital adequacy of Euro Area (EA) banks versus non-EA credit institutions. This paper also examines whether LLPs signal managements’ expectations concerning future bank profits to investors. Additionally, this paper traces the role of bank regulations and creditor protection systems in explaining income smoothing. Evidence drawn from the 1996 to 2006 period indicates that LLPs do reflect changes in the expected quality of a bank's loan portfolio for both groups of banks, and that earnings management is an important determinant of LLPs for EA intermediaries, whereas non-EA credit institutions use LLPs to signal private information to outsiders. The paper also finds that higher protection of creditors’ rights significantly reduces the incentives to smooth earnings for EA banks. During the recent financial crisis, EA bank managers are much more concerned with their credit portfolio quality and do not use LLPs for discretionary purposes, whereas LLPs at non-EA banks are used to smooth income more than for the purposes of managing capital ratios or conveying private information about future performance to the market." @default.
• W2019762632 created "2016-06-24" @default.
• W2019762632 creator A5029439630 @default.
• W2019762632 creator A5012356792 @default.
• W2019762632 date "2013-02-11" @default.
• W2019762632 modified "2023-10-12" @default.
• W2019762632 title "Earnings and capital management and signaling: the use of loan-loss provisions by European banks" @default.
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• W2019762632 doi "https://doi.org/10.1080/1351847x.2012.762408" @default.
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