Income smoothing in the banking industry

الموضوعات

اقتصاد

الملخص

In this study, I investigate some of the possible correlates of income smoothing. I try to find a relation between the provision for loan losses and some variables used in the related literature. I try to contribute to the literature by adding the change in stock price as a motivator for income smoothing. The volatility of a company’s stock price is not desirable by investors. This is why a change in stock price motivates firms to smooth income using loan loss provisions in order to give an image of stability. I use a sample of 79 of the largest banks listed in the New York Stock Exchange by market capitalization as of end of 2009 during the period of 1993-2009. The results show no significant relation between the change in stock price and loan loss provisions, but the other variables remain more or less consistent with the literature with a strong level of significance.

روابط وملفات

التعريف والنوع

رقم الوثيقة

f259fe90-4db1-420d-a36f-1026349191bb

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

797667_1.pdf

بيانات النشر

ألقاب المؤلفين

[{"name_ar":"Carl Georges Haddad","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"Nisreen Salti","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

English

المصدر والدورية

اسم المصدر

Income smoothing in the banking industry

المحتوى والصفحات

عدد الصفحات

0

إشراف وإعداد

الإشراف

Nisreen Salti

الإعداد

Carl Georges Haddad

الاقتباسات الببليوغرافية