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

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DOI: 10.2307/2491487

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Journal of Accounting Research is currently edited by Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

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