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EARNINGS MANAGEMENT BY MERGER TARGETS: DISCRETION OVER THE LOAN LOSS PROVISION IN COMMERCIAL BANKS

Bettinghaus, Bruce - 2000

This paper investigates the relationship between commercial banks accrual choices and the likelihood of their takeover. I study a sample of 2,414 commercial bank holding companies (banks) over the period of 1987 through 1998. The sample consists of 14,574 bank-years. I perform two complimentary...

Persistent link: https://www.econbiz.de/10009450079

Evidence on the efficacy of interest-rate risk disclosures by commercial banks

Ahmed, Anwer S.; Beatty, Anne; Bettinghaus, Bruce - In: The International Journal of Accounting 39 (2004) 3, pp. 223-251

Persistent link: https://www.econbiz.de/10005396641

Response to discussants "Evidence on the efficacy of interest rate risk disclosures by commercial banks"

Ahmed, Anwer S.; Beatty, Anne; Bettinghaus, Bruce - In: The international journal of accounting : TIJA 39 (2004) 3, pp. 263-264

Persistent link: https://www.econbiz.de/10006609141

Evidence on the efficacy of interest-rate risk disclosures by commercial banks

Ahmed, Anwer S.; Beatty, Anne; Bettinghaus, Bruce - In: The international journal of accounting : TIJA 39 (2004) 3, pp. 223-252

Persistent link: https://www.econbiz.de/10006609144

Response to discussants "Evidence on the efficacy of interest rate risk disclosures by commercial banks"

Ahmed, Anwer S.; Beatty, Anne; Bettinghaus, Bruce - In: The International Journal of Accounting 39 (2004) 3, pp. 263-264

Persistent link: https://www.econbiz.de/10005188246

Auditors and risk : eight new standards

Bettinghaus, Bruce; Lindquist, Stanton C. - In: The journal of corporate accounting & finance 22 (2010/11) 4, pp. 31-37

Persistent link: https://www.econbiz.de/10009127211

Advanced accounting

Beams, Floyd A.; Anthony, Joseph H.; Bettinghaus, Bruce; … - 2015 - 12. ed., global ed.

Persistent link: https://www.econbiz.de/10010412641

Avoiding auditor bias and making better decisions

Bettinghaus, Bruce; Goldberg, Stephen R.; Lindquist, … - In: The journal of corporate accounting & finance 25 (2013/14) 4, pp. 39-44

Persistent link: https://www.econbiz.de/10010364091

Advanced accounting

Anthony, Joseph H.; Bettinghaus, Bruce; Smith, Kenneth A. - 2012 - 11. ed., internat. ed.

Persistent link: https://www.econbiz.de/10013474967

Interest Rate Risk Management of Bank Holding Companies : An Examination of Trade-Offs in the Use of Investment Securities and Interest Rate Swaps

Beatty, Anne; Bettinghaus, Bruce - 1997

This paper examines the extent to which bank holding companies trade-off the use of investment securities and interest rate swaps when managing interest rate risk inherent in their core business. We find that both securities and swaps are used to hedge interest rate risk and that these two types...

Persistent link: https://www.econbiz.de/10014061206