English, Article edition: Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions Wikil Kwak; Ho-Young Lee; Susan W. Eldridge

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Physical Description
  • article
Language
  • English

Edition details

Title
  • Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions
Author
  • Wikil Kwak
  • Ho-Young Lee
  • Susan W. Eldridge
Physical Description
  • article
Notes
  • This paper investigates Japanese bank managers' use of the discretionary component of loan loss provisions to manage earnings during the recession of the late 1990s. Although studies of US banks document that bank managers use loan loss provisions to smooth earnings, manage regulatory capital, and signal undervaluation, factors that may affect discretionary loan loss provisions in Japanese banks have not been empirically examined. We find that discretionary loan loss provisions for our sample of Japanese banks are positively related to the demand for external financing, realized securities gains, and prior year taxes and are negatively related to capital and pre-managed earnings.
  • Earnings management, Japanese bank managers, discretionary loan loss provisions
  • RePEc:wsi:rpbfmp:v:12:y:2009:i:01:p:1-26
Language
  • English
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