Central Bank Research Hub - JEL classification M41: Accounting

Title Author(s)

Does social capital matter in corporate decisions? Evidence from corporate tax avoidance

Bank of Finland Discussion Papers [View] (Paper: 21/2017, 10.08.2017)

JEL: A13, H26, M40, M41, Z13

Secrecy, information shocks, and corporate investment : Evidence from European Union countries

Bank of Finland Discussion Papers [View] (Paper: 19/2017, 08.08.2017)

JEL: D82, G31, M41

Identifying the provisioning policies of Belgian banks

National Bank of Belgium Working Papers [View] (Paper: 0326, 02.08.2017)

JEL: C23, G14, G21, G28, M41

The effect of foreign institutional ownership on corporate tax avoidance: international evidence

Bank of Finland Discussion Papers [View] (Paper: 26/2016, 23.08.2016)

JEL: G23, G32, H26, M41

Accounting in central banks

Bank of England Working papers [View] (Paper: swp604, 20.05.2016)

JEL: E58, G20, H83, M40, M41, M48

Non-performing loans: regulatory and accounting treatments of assets

Bank of England Working papers [View] (Paper: swp594, 22.04.2016)

JEL: G01, G21, M41

Prudential filters, portfolio composition and capital ratios in European banks

Bank of Spain Working Papers [View] (Paper: 1538, 08.01.2016)

JEL: G21, M41

Loan loss provisioning and procyclicality: evidence from an expected loss model

Deutsche Bundesbank Discussion Papers [View] (Paper: 39/2014, 13.01.2015)

JEL: G01, G21, M41

Why accounting matters: a central bank perspective

European Central Bank Occasional papers [View] (Paper: 153, 28.05.2014)

JEL: E58, M41, M48

Earnings baths by bank CEOs during turnovers

Deutsche Bundesbank Discussion Papers [View] (Paper: 05/2014, 28.02.2014)

JEL: C23, G21, M41

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