Evidence of Income Smoothing from Securitized Loans and Loan Loss Provisions: Real Transactions vs. Accruals_

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題名：	Evidence of Income Smoothing from Securitized Loans and Loan Loss Provisions: Real Transactions vs. Accruals
書刊名：	會計評論
作者：	陳維慈／曾馨卉
作者(外文)：	Chen, Weitzu／Tseng, Hsin-hui
出版日期：	2012
卷期：	54
頁次：	頁43-75
主題關鍵詞：	盈餘平穩化；證券化資產；壞帳；Income smoothing；Securitized loans；Loan loss provisions
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:2 共同引用:2 點閱:44

期刊論文
1.	Clinch, G.、Magliolo, J.(1993)。CEO Compensation and Components of Earnings in Bank Holding Companies。Journal of Accounting and Economics，16，241-272。
2.	Greenbaum, S. I.、Thakor, A. V.(1987)。Bank funding modes: Securitization versus deposits。Journal of Banking and Finance，11(3)，379-401。
3.	Higgins, E. J.、Mason, J. R.(2004)。What is the value of recourse to asset-backed securities? A clinical study of credit card banks。Journal of Banking & Finance，28，875-899。
4.	Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review，69(3)，455-478。
5.	Calomiris, C. W.、Mason, J. R.(2004)。Credit Card Securitization and Regulatory Arbitrage。Journal of Financial Services Research，26(1)，5-27。
6.	陳維慈、劉啟群(20110700)。The Informativeness of Financial Asset Securitization Activities on Predicting Bank Risk。中華會計學刊，7(2)，125-155。
7.	Ahmed, A. S.、Takeda, C.、Thomas, S.(1999)。Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects。Journal of Accounting and Economics，28(1)，1-25。
8.	Kanagaretnam, K.、Lobo, G. J.、Mathieu, R.(2003)。Managerial incentives for income smoothing through bank loan loss provisions。Review of Quantitative Finance and Accounting，20(1)，63-80。
9.	McNichols, Maureen F.(2000)。Research design issues in earnings management studies。Journal of Accounting and Public Policy，19(4/5)，313-345。
10.	Beatty, Anne、Chamberlain, Sandra L.、Magliolo, Joseph(1995)。Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings。Journal of Accounting Research，33(2)，231-261。
11.	Liu, C. C.、Ryan, S. G.、Wahlen, J. M.(1997)。Differential valuation implications of loan loss provisions across banks and fiscal quarters。The Accounting Review，72(1)，133-146。
12.	Moyer, S. E.(1988)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。
13.	Barth, M. E.、Beaver, W. H.、Wolfson, M. A.(1990)。Components of earnings and the structure of bank share prices。Financial Analysts Journal，46，53-60。
14.	McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research，26(Suppl.)，1-31。
15.	Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1990)。Tax Planning, Regulatory Capital Planning and Financial Reporting Strategy for Commercial Banks。The Review of Financial Studies，3(4)，624-650。
16.	Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。
17.	Dechow, Patricia M.、Shakespeare, Catherine(2009)。Do managers time securitization transactions to obtain accounting benefits?。The Accounting Review，84(1)，99-132。
18.	DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。
19.	Chen, W.、Liu, C.(2011)。Motivations for bank decision on financial asset securitizations。Review of Securities & Futures Markets，23，159-200。
20.	Lobo, G. J.、Yang, D.(2001)。Bank managers' heterogeneous decisions on discretionary loan loss provisions。Review of Quantitative Finance and Accounting，16，223-250。
21.	Kanagaretnam, K.、Lobo, G. J.、Yang, D.(2004)。Joint tests of signaling and income smoothing through bank loan loss provisions。Contemporary Accounting Research，21(Winter)，843-884。
22.	Kanagaretnam, K.、Lobo, G. J.、Yang, D.(2005)。Determinants of signaling by banks through loan loss provisions。Journal of Business Research，58(3)，312-320。
23.	Chen, W.、Liu, C.、Ryan, S.(2008)。Characteristics of securitizations that determine issuers' retention of the risks of the securitized assets。The Accounting Review，83，1181-1215。
24.	Donahoo, K. K.、Shaffer, S.(1991)。Capital requirements and the securitization decision。Quarterly Review of Economics and Business，31(Winter)，12-33。
25.	Feng, M.、Gramlich, J. D.、Gupta, S.(2009)。Special purpose vehicles: Empirical evidence on determinants and earnings management。The Accounting Review，84，1833-1876。
26.	Niu, F. F.、Richardson, G. D.(2006)。Are securitizations in substance sales or secured borrowings? Capital-market evidence。Contemporary Accounting Research，23(Winter)，1105-1133。
27.	Schipper, K.、Yohn, T. L.(2007)。Standard-setting issues and academic research related to the accounting for financial asset transfers。Accounting Horizons，21，59-80。
28.	Wetmore, J. L.、Brick, J. R.(1994)。Loan-loss provisions of commercial banks and adequate disclosure: A note。Journal of Economics and Business，46，299-305。
29.	Wolfe, S.(2000)。Structural effects of asset-backed securitization。The European Journal of Finance，6，353-369。

研究報告
1.	Huang, D. F.、Liu, C. C.、Ryan, S. G.(2005)。Risk-based capital adequacy disclosures: Evidence of their usefulness in predicting bank asset risk。National Dong Hwa University。
2.	Dechow, P. M.、Myers, L. A.、Shakespeare, C.(2008)。Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits。
3.	Iacobucci, E. M.、Winter, R. A.(2003)。Asset securitization and asymmetric information。
4.	Karaoglu, N. E.(2005)。Regulatory capital and earnings management in banks: The case of loan sales and securitizations。

學位論文
1.	Shakespeare, C.(2002)。Accounting for asset securitizations: Fair values and earnings management(博士論文)。University of Illinois at Urbana-Champaign。

圖書
1.	Financial Accounting Standards Board(1996)。Accounting for transfers and servicing of financial assets and extinguishments of liabilities。Statement of Financial Accounting Standard. 125。Norwalk, CT。
2.	Financial Accounting Standards Board(2000)。Accounting for transfers and servicing of financial assets and extinguishments of liabilities。Statement of Financial Accounting Standard. 140。Norwalk, CT。
3.	Financial Accounting Standards Board(2006)。Accounting for transfers and servicing of financial assets and extinguishments of liabilities。Statement of Financial Accounting Standard. 157。Norwalk, CT。
4.	Ryan, S.(2007)。Financial Instruments and Institutions: Accounting and Disclosure Rules。New Jersey, NJ。

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