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~isPartOf:"The accounting review : a publication of the American Accounting Association"
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The accounting review : a publication of the American Accounting Association
The journal of operational risk
44
Journal of banking & finance
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Insurance / Mathematics & economics
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1
Interplay between accounting and prudential regulation
Bertomeu, Jeremy
;
Mahieux, Lucas
;
Sapra, Haresh
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
Saved in:
2
Net operating loss carryforwards and corporate savings policies
Heitzman, Shane
;
Lester, Rebecca
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 267-289
Persistent link: https://www.econbiz.de/10013198732
Saved in:
3
Expected loan loss provisioning : an empirical model
Lu, Yao
;
Nikolaev, Valeri V.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 319-346
Persistent link: https://www.econbiz.de/10013503595
Saved in:
4
Credit information sharing and loan loss recognition
Balakrishnan, Karthik
;
Ertan, Aytekin
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 27-50
Persistent link: https://www.econbiz.de/10012626552
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5
Tax loss carrybacks as firm fiscal stimulus : a tale of two recessions
Dobridge, Christine L.
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 153-181
Persistent link: https://www.econbiz.de/10012703005
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6
What do analysts' provision forecasts tell us about expected credit loss recognition?
Beatty, Anne
;
Liao, Scott
- In:
The accounting review : a publication of the American …
96
(
2021
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10012439357
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7
Recognition versus disclosure of future loss conditions and the decision-usefulness of financial statements
Kunz, Alexis H.
;
Staehle, Martin
- In:
The accounting review : a publication of the American …
95
(
2020
)
5
,
pp. 247-264
Persistent link: https://www.econbiz.de/10012320385
Saved in:
8
Taxation and corporate risk-taking
Langenmayr, Dominika
;
Lester, Rebecca
- In:
The accounting review : a publication of the American …
93
(
2018
)
3
,
pp. 237-266
Persistent link: https://www.econbiz.de/10011880599
Saved in:
9
The expected rate of credit losses on banks' loan portfolios
Harris, Trevor S.
;
Khan, Urooj
;
Nissim, Doron
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 245-271
Persistent link: https://www.econbiz.de/10011933703
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10
Tax loss carrybacks : investment stimulus versus misallocation
Bethmann, Inga
;
Jacob, Martin
;
Müller, Maximilian André
- In:
The accounting review : a publication of the American …
93
(
2018
)
4
,
pp. 101-125
Persistent link: https://www.econbiz.de/10011906598
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11
Implications of impairment decisions and assets' cash-flow horizons for conservatism research
Banker, Rajiv D.
;
Basu, Sudipta
;
Byzalov, Dmitri
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 41-67
Persistent link: https://www.econbiz.de/10011674059
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12
Tax-motivated loss shifting
Erickson, Merle M.
;
Heitzman, Shane M.
;
Zhang, X. Frank
- In:
The accounting review : a publication of the American …
88
(
2013
)
5
,
pp. 1657-1682
Persistent link: https://www.econbiz.de/10010200159
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13
The impact of SFAS 133 on income smoothing by banks through loan loss provisions
Kilic, Emre
;
Lobo, Gerald J.
;
Ranasinghe, Tharindra
; …
- In:
The accounting review : a publication of the American …
88
(
2013
)
1
,
pp. 233-260
Persistent link: https://www.econbiz.de/10009711735
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