MANAGING FINANCIAL REPORTS OF COMMERCIAL-BANKS - THE INFLUENCE OF TAXES, REGULATORY CAPITAL, AND EARNINGS

A Beatty, Sl Chamberlain and J Magliolo

Journal of Accounting Research, 1995, vol. 33, issue 2, 231-261

Keywords: Banking; Financial reporting; Timing of transactions; Earnings management (search for similar items in EconPapers)
JEL-codes: G14 G21 M41 (search for similar items in EconPapers)
Date: 1995
References: Add references at CitEc
Citations: View citations in EconPapers (246)

Downloads: (external link)
http://www.jstor.org/stable/pdf/2491487.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:33:y:1995:i:2:p:231-261

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0021-8456

DOI: 10.2307/2491487

Access Statistics for this article

Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

More articles in Journal of Accounting Research from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().