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1 Bonsall S. B. IV, "When do differences in credit rating methodologies matter? Evidence from high information uncertainty borrowers" 92 : 53-79, 2017
2 Liu, C. C., "The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions" 33 : 77-94, 1995
3 Clogg, C., "Statistical methods for comparing regression coefficients between models" 100 : 1261-1293, 1995
4 Berger, A. N, "Small business credit availability and relationship lending: The importance of bank organisational structure" 112 : F32-F53, 2002
5 Jin, L., "R2 around the world: New theory and new tests" 79 : 257-292, 2006
6 Das, S., "Quarterly earnings patterns and earnings management" 26 : 797-831, 2009
7 Hutton, A. P., "Opaque financial reports, R2, and crash risk" 94 : 67-86, 2009
8 Beck, P. J., "Narayanamoorthy, 2013, Did the SEC impact banks’ loan loss reserve policies and their informativeness?" 56 : 42-65, 2013
9 Flannery, M. J., "Market evidence on the opaqueness of banking firms’ assets" 71 : 419-460, 2004
10 Fiordelisi, F., "Is bank default risk systematic?" 37 : 2000-2010, 2013
11 Autore, D. M., "Information uncertainty and auditor reputation" 33 : 183-192, 2009
12 Liu, C. C., "Income smoothing over the business cycle: Changes in banks’ coordinated management of provisions for loan losses and loan charge-offs from the pre-1990 bust to the 1990s boom" 81 : 421-441, 2006
13 Beatty, A., "Financial accounting in the banking industry: A review of the empirical literature" 58 : 339-383, 2014
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19 Bushman, R. M., "Delayed expected loss recognition and the risk profile of banks" 53 : 511-553, 2015
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21 Boyd, J. H., "Bank risk-taking and competition revisited:New theory and new evidence" International Monetary Fund 2006
22 Andreou, P. C., "Bank loan loss accounting treatments, credit cycles and crash risk" 49 : 474-492, 2017
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28 Fitch, "A universal spreadsheet for bank analysis"