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dc.creatorBalboa, M. (Marina)-
dc.creatorLópez-Espinosa, G. (Germán)-
dc.creatorRubia, A. (Antonio)-
dc.date.accessioned2017-03-24T14:44:58Z-
dc.date.available2017-03-24T14:44:58Z-
dc.date.issued2012-
dc.identifier.citationBalboa, M. (Marina); López-Espinosa, G. (Germán); Rubia, A. (Antonio). "Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions". En . , 2012,es
dc.identifier.urihttp://hdl.handle.net/10171/43125-
dc.description.abstractSeveral studies have characterized the relation between discretionary accruals and earnings before-taxes to test for the existence of earnings smoothing behaviors. In this paper, we argue that the characteristic response of accruals to earnings is not linear, as the literature has shown. Instead, it is likely to be driven by non-linear patterns since both the incentives to manipulate earnings and the practical way to do so depend, in part, on the relative size of earnings. Using a sample of 9,442 US banks in the period 1999-2008, this paper shows that bank managers tend to use provisions as a smoothing devise when earnings are substantial ('cookie-jar' strategies), engage in earnings-decreasing strategies when losses are relatively large ('big-bath' accounting) and, most of the time, use provisions as an earnings-increasing tool. Hence, it is shown that nonlinear specifications are more informative with regard to the different strategies employed to manipulate earnings.es_ES
dc.language.isoenges_ES
dc.rightsinfo:eu-repo/semantics/openAccesses_ES
dc.subjectMaterias Investigacion::Economía y Empresaes_ES
dc.subjectEarnings managementes_ES
dc.subjectIncome smoothinges_ES
dc.subjectMulti-way clusteres_ES
dc.subjectPanel dataes_ES
dc.subjectThreshold regressiones_ES
dc.titleNon-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisionses_ES
dc.typeinfo:eu-repo/semantics/articlees_ES

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