Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings

Specification Tests in Econometrics

1978 • 17,234 citations

Capital adequacy ratio regulations and accounting choices in commercial banks

1990 • 526 citations

Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks

1990 • 473 citations

The nature of information in commercial bank loan loss disclosures

1991 • 441 citations

CEO compensation and components of earnings in bank holding companies

1993 • 99 citations

Discriminating between errors-in- variables/simultaneity and misspecification in linear regression models

1994 • 51 citations

Overfunded defined benefit pension plan settlements without asset reversions

1991 • 38 citations