Daniel Perez

Banco de España

Economist

Alcala 50

Madrid 28014

Spain

http://www.bde.es

SCHOLARLY PAPERS

2

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CITATIONS
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56

Scholarly Papers (2)

Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes

Banco de Espana Research Paper No. WP-0614
Number of pages: 33 Posted: 27 Jul 2006
Banco de España, Banco de España and University of Zaragoza - Department of Business Administration and Organization
Downloads 692 (35,476)
Citation 2

Abstract:

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income smoothing, capital management, IFRS/IAS, Basel II

Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes

European Accounting Review, Forthcoming
Posted: 22 Jan 2008
Banco de España, Banco de España and University of Zaragoza - Department of Business Administration and Organization

Abstract:

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income smoothing, capital management, IFRS, Basel II

2.

Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?

Banco de Espana Working Paper No. 1118
Number of pages: 30 Posted: 14 Sep 2011
Banco de España, University of Zaragoza - Department of Business Administration and Organization and Banco de España
Downloads 195 (154,468)
Citation 55

Abstract:

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income smoothing, earnings management, transparency, countercyclical provisioning