Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord
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DOI: 10.1016/j.cjar.2016.08.003
Abstract: Abstract We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail… read more here.
Keywords: income smoothing; pressure income; smoothing banks; regulatory pressure ... See more keywords
Is Labor Related to the Duality of Earnings Smoothing?
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DOI: 10.3390/su10124396
Abstract: Previous accounting studies indicate that union strength is positively related to income smoothing and that management is more likely to smooth income when labor power is strong. Researchers debate about whether income smoothing has either… read more here.
Keywords: labor; labor power; income smoothing; strong labor ... See more keywords