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Income smoothing in the banking industry

Show simple item record Haddad, Carl Georges. 2013-10-02T09:22:26Z 2013-10-02T09:22:26Z 2012
dc.description Project (M.A.F.E.)--American University of Beirut, Department of Economics, 2012.
dc.description First Reader : Dr. Nisreen Salti, Assistant Professor, Economics--Second Reader : Dr. Yassar Nasser, Assistant Professor, Economics.
dc.description Includes bibliographical references (leaves 32-33)
dc.description.abstract In this study, I investigate some of the possible correlates of income smoothing. I try to find a relation between the provision for loan losses and some variables used in the related literature. I try to contribute to the literature by adding the change in stock price as a motivator for income smoothing. The volatility of a company’s stock price is not desirable by investors. This is why a change in stock price motivates firms to smooth income using loan loss provisions in order to give an image of stability. I use a sample of 79 of the largest banks listed in the New York Stock Exchange by market capitalization as of end of 2009 during the period of 1993-2009. The results show no significant relation between the change in stock price and loan loss provisions, but the other variables remain more or less consistent with the literature with a strong level of significance.
dc.format.extent viii, 49 leaves ; 30 cm.
dc.language.iso eng
dc.relation.ispartof Theses, Dissertations, and Projects
dc.subject.classification Pj:001713 AUBNO
dc.subject.lcsh New York Stock Exchange.
dc.subject.lcsh Banks and banking.
dc.subject.lcsh Loans.
dc.subject.lcsh Income.
dc.subject.lcsh Stocks -- Prices.
dc.subject.lcsh Regression analysis.
dc.title Income smoothing in the banking industry
dc.type Project
dc.contributor.department American University of Beirut. Faculty of Arts and Sciences. Department of Economics.

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