Robert Gray

University of Sydney

University of Sydney

Sydney NSW 2006, NC

Australia

SCHOLARLY PAPERS

3

DOWNLOADS

536

CITATIONS

2

Scholarly Papers (3)

1.

The Allowance for Loan Losses and Earnings Management

Number of pages: 35 Posted: 04 Oct 2004
Robert Gray
University of Sydney
Downloads 480 (57,519)

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Earnings management, allowance for loan losses, financial institutions, discretionary accruals

2.

A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks

Abacus, Vol. 40, No. 3, pp. 321-341, October 2004
Number of pages: 21 Posted: 07 Oct 2004
Robert Gray and Frank Clarke
University of Sydney and University of Newcastle, Australia - Department of Accounting & Finance
Downloads 31 (456,447)
Citation 7
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3.

Research Note: Revisiting Fair Value Accounting - Measuring Commercial Banks' Liabilities

Abacus, Vol. 39, pp. 250-261, June 2003
Number of pages: 12 Posted: 21 Sep 2003
Robert Gray
University of Sydney
Downloads 25 (486,616)
Citation 2
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commercial banks, fair value, liabilities, measurement