[
Abdullah, M., & Ansar, M. (2013). A study on financial leverage and financial distress in the listed banks on Colombo stock exchange in Sri Lanka. Faculty of Management and Commerce SEUSL.
]Search in Google Scholar
[
Abubakar, A. (2015). Relationship between financial leverage and financial performance of deposit money banks in Nigeria. International Journal of Economics, Commerce and Management, 3(10), 759-778.
]Search in Google Scholar
[
Agarwal, S., Chomsisengphet, S., Liu, C., & Rhee, S. G. (2007). Earnings management behaviors under different economic environments: Evidence from Japanese banks. International Review of Economics & Finance, 16(3), 429-443.10.1016/j.iref.2005.08.003
]Search in Google Scholar
[
Ahmed, A. S., Takeda, C., & Thomas, S. (1999). Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. Journal of accounting and economics, 28(1), 1-25.10.1016/S0165-4101(99)00017-8
]Search in Google Scholar
[
Al-khabash, A. A., & Al-Thuneibat, A. A. (2008). Earnings management practices from the perspective of external and internal auditors: Evidence from Jordan. Managerial Auditing Journal, 24(1), 58-80.10.1108/02686900910919901
]Search in Google Scholar
[
Altamuro, J., & Beatty, A. (2010). How does internal control regulation affect financial reporting? Journal of accounting and economics, 49(1), 58-74.10.1016/j.jacceco.2009.07.002
]Search in Google Scholar
[
Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The journal of finance, 23(4), 589-609.10.1111/j.1540-6261.1968.tb00843.x
]Search in Google Scholar
[
Anandarajan, A., Hasan, I., & McCarthy, C. (2007). Use of loan loss provisions for capital, earnings management and signalling by Australian banks. Accounting & Finance, 47(3), 357-379.10.1111/j.1467-629X.2007.00220.x
]Search in Google Scholar
[
Aurangzeb, K. (2012). Contributions of banking sector in economic growth: A case of Pakistan. Economics and Finance Review, 2(6), 45-54.
]Search in Google Scholar
[
Barro, R. J., & McCleary, R. M. (2003). Religion and economic growth: National Bureau of Economic Research Cambridge, Mass., USA.
]Search in Google Scholar
[
Beatty, A., Chamberlain, S. L., & Magliolo, J. (1995). Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of accounting research, 231-261.10.2307/2491487
]Search in Google Scholar
[
Bhat, V. N. (1996). Banks and income smoothing: an empirical analysis. Applied Financial Economics, 6(6), 505-510.10.1080/096031096333953
]Search in Google Scholar
[
Binti, S., Zeni, M., & Ameer, R. (2010). Turnaround prediction of distressed companies: evidence from Malaysia. Journal of Financial Reporting and Accounting, 8(2), 143-159.10.1108/19852511011088398
]Search in Google Scholar
[
Bouvatier, V., & Lepetit, L. (2008). Banks’ procyclical behavior: Does provisioning matter? Journal of international financial markets, institutions and money, 18(5), 513-526.10.1016/j.intfin.2007.07.004
]Search in Google Scholar
[
Boyd, J. H., & Graham, S. L. (1986). Risk, regulation, and bank holding company expansion into non-banking. Quarterly Review(Spr), 2-17.
]Search in Google Scholar
[
Boyd, J. H., & Runkle, D. E. (1993). Size and performance of banking firms: Testing the predictions of the theory. Journal of monetary economics, 31(1), 47-67.10.1016/0304-3932(93)90016-9
]Search in Google Scholar
[
Callen, J. L., & Fang, X. (2015). Religion and stock price crash risk. Journal of Financial and Quantitative Analysis, 50(1-2), 169-195.10.1017/S0022109015000046
]Search in Google Scholar
[
Chiaramonte, L., & Casu, B. (2016). Capital and liquidity ratios and financial distress. Evidence from the European banking industry. The British Accounting Review.
]Search in Google Scholar
[
Cohen, L. J., Cornett, M. M., Marcus, A. J., & Tehranian, H. (2014). Bank earnings management and tail risk during the financial crisis. Journal of Money, Credit and Banking, 46(1), 171-197.10.1111/jmcb.12101
]Search in Google Scholar
[
Collins, J. H., Shackelford, D. A., & Wahlen, J. M. (1995). Bank differences in the coordination of regulatory capital, earnings, and taxes. Journal of accounting research, 263-291.10.2307/2491488
]Search in Google Scholar
[
Cornett, M. M., McNutt, J. J., & Tehranian, H. (2009). Corporate governance and earnings management at large US bank holding companies. Journal of Corporate Finance, 15(4), 412-430.10.1016/j.jcorpfin.2009.04.003
]Search in Google Scholar
[
De Haan, J., & Poghosyan, T. (2012). Size and earnings volatility of US bank holding companies. Journal of Banking & Finance, 36(11), 3008-3016.10.1016/j.jbankfin.2012.07.008
]Search in Google Scholar
[
Desta, T. (2017). Consequence of loan loss provisions on earnings management behavior: A study on the best African commercial banks. South African Journal of Business Management, 48(3), 1-11.10.4102/sajbm.v48i3.31
]Search in Google Scholar
[
Dushku, E. (2016). Some Empirical Evidence of Loan Loss Provisions for Albanian Banks. Journal of Central Banking Theory and Practice, 5(2), 157-173.10.1515/jcbtp-2016-0016
]Search in Google Scholar
[
Flamini, V., McDonald, C. & Schumacher, L. (2009). The determinants of commercial bank profitability in Sub-Saharan Africa: International Monetary Fund Working Paper WP/09/15.10.5089/9781451871623.001
]Search in Google Scholar
[
Ghosn, F. (2019). Testing Z-Score Model on Lebanese Listed Banks. Research Journal of Finance and Accounting, 10(12), 78-85.
]Search in Google Scholar
[
Gujarati, D. N. (2009). Basic econometrics: Tata McGraw-Hill Education.
]Search in Google Scholar
[
Hamdi, F. M., & Zarai, M. A. (2012). Earnings management to avoid earnings decreases and losses: empirical evidence from the Islamic banking industry. Research Journal of Finance and Accounting, 3(3), 88-107.
]Search in Google Scholar
[
Hausman, J. A. (1978). Specification tests in econometrics. Econometrica: Journal of the econometric society, 1251-1271.10.2307/1913827
]Search in Google Scholar
[
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.10.2308/acch.1999.13.4.365
]Search in Google Scholar
[
Hoffmann, P. S. (2011). Determinants of the Profitability of the US Banking Industry. International Journal of Business and Social Science, 2(22).
]Search in Google Scholar
[
Ignatov, A. (2006). Valuation of distress company (Monograph).
]Search in Google Scholar
[
Kanagaretnam, K., Lobo, G. J., & Mathieu, R. (2004). Earnings management to reduce earnings variability: evidence from bank loan loss provisions. Review of Accounting and Finance.10.1108/eb043399
]Search in Google Scholar
[
Kanagaretnam, K., Lobo, G. J., & Yang, D. H. (2004). Joint tests of signaling and income smoothing through bank loan loss provisions. Contemporary accounting research, 21(4), 843-884.10.1506/UDWQ-R7B1-A684-9ECR
]Search in Google Scholar
[
Kanagaretnam, K., Krishnan, V. G. & Lobo, J. G. (2010). An empirical analysis of auditor independence in the banking industry. The Accounting Review, 85(6), 2011-2046.10.2308/accr.2010.85.6.2011
]Search in Google Scholar
[
Karels, G. V., & Prakash, A. J. (1987). Multivariate normality and forecasting of business bankruptcy. Journal of Business Finance & Accounting, 14(4), 573-593.10.1111/j.1468-5957.1987.tb00113.x
]Search in Google Scholar
[
Karim, M. Z. A., Chan, S.-G., & Hassan, S. (2010). Bank efficiency and non-performing loans: Evidence from Malaysia and Singapore. Prague Economic Papers, 2(2010), 118-132.
]Search in Google Scholar
[
Khaddafi, M., Heikal, M., & Nandari, A. (2017). Analysis of Z-score to predict bankruptcy in banks listed on the Indonesia stock exchange. International Journal of Economics and Financial Issues, 7(3), 326-330.
]Search in Google Scholar
[
Köhler, M. (2015). Which banks are more risky? The impact of business models on bank stability. Journal of Financial Stability, 16, 195-212.10.1016/j.jfs.2014.02.005
]Search in Google Scholar
[
Leventis, S., Dimitropoulos, E. P. & Anandarajan, A, (2011). Loan loss provisions, earnings management and capital management under IFRS: The case of EU commercial banks. Journal of Financial Services Research, 40(1-2), 103-122.10.1007/s10693-010-0096-1
]Search in Google Scholar
[
Liberty, S. E., & Zimmerman, J. L. (1986). Labor union contract negotiations and accounting choices. Accounting Review, 692-712.
]Search in Google Scholar
[
Macey, J. R., & O’hara, M. (2003). The corporate governance of banks. Economic Policy Review, 9(1).
]Search in Google Scholar
[
Othman, H. B., & Mersni, H. (2014). The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region. Studies in Economics and Finance.10.1108/SEF-02-2013-0017
]Search in Google Scholar
[
Ozili, P. K. (2017). Non-performing loans and Financial Development: New Evidence.10.2139/ssrn.2892911
]Search in Google Scholar
[
Peasnell, K. V., Pope, P. F., & Young, S. (2000). Detecting earnings management using cross-sectional abnormal accruals models. Accounting and Business Research, 30(4), 313-326.10.1080/00014788.2000.9728949
]Search in Google Scholar
[
Perez, D., Salas-Fumas, V., & Saurina, J. (2008). Earnings and capital management in alternative loan loss provision regulatory regimes. European Accounting Review, 17(3), 423-445.10.1080/09638180802016742
]Search in Google Scholar
[
Quttainah, M. A., Song, L., & Wu, Q. (2013). Do Islamic banks employ less earnings management? Journal of International Financial Management & Accounting, 24(3), 203-233.10.1111/jifm.12011
]Search in Google Scholar
[
Roy, A. (1952). Safety first and the holding of assets, Economet Rica 20: 431–449.10.2307/1907413
]Search in Google Scholar
[
Rudiawarni, F. A., & Budianto, I. S. (2022). Opportunistic Behavior and Financial Distress: The Case of Earnings Management Modeling Economic Growth in Contemporary Indonesia (pp. 171-185): Emerald Publishing Limited.
]Search in Google Scholar
[
Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3(4), 91-102.
]Search in Google Scholar
[
Scott, W. R. (2012). Financial Accounting Theory 6th edition’. NY: Pearson Prentice Hall.
]Search in Google Scholar
[
Shawtari, F. A., Saiti, B., Razak, S. H. A., & Ariff, M. (2015). The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks. Borsa Istanbul Review, 15(4), 272-282.10.1016/j.bir.2015.06.002
]Search in Google Scholar
[
Shen, C.-H., & Chih, H.-L. (2005). Investor protection, prospect theory, and earnings management: An international comparison of the banking industry. Journal of Banking & Finance, 29(10), 2675-2697.10.1016/j.jbankfin.2004.10.004
]Search in Google Scholar
[
Strobel, F. (2011). Bank insolvency risk and Z-score measures with unimodal returns. Applied Economics Letters, 18(17), 1683-1685.10.1080/13504851.2011.558474
]Search in Google Scholar
[
Taktak, N. B., Zouari, S. B. S., & Boudriga, A. (2010). Do Islamic banks use loan loss provisions to smooth their results? Journal of Islamic Accounting and Business Research, 1(2), 114-127.10.1108/17590811011086714
]Search in Google Scholar
[
Van Oosterbosch, R. (2010). Earnings Management in the Banking Industry.
]Search in Google Scholar
[
Vazquez, F., & Federico, P. (2015). Bank funding structures and risk: Evidence from the global financial crisis. Journal of Banking & Finance, 61, 1-14.10.1016/j.jbankfin.2015.08.023
]Search in Google Scholar
[
Wahlen, J. M. (1994). The nature of information in commercial bank loan loss disclosures. Accounting Review, 455-478.
]Search in Google Scholar
[
Yohannes, R. (2021). Financial Distress Conditions of Commercial Banks in Ethiopia: An Application of Altman’s Z-Score 1993 Model. Available at SSRN 3806360.
]Search in Google Scholar
[
Zoubi, A. T. & Alkhazali, O. (2007). Empirical testing of the loss provisions of banks in the GCC region. Managerial Finance, 33(7), 500-511.10.1108/03074350710753771
]Search in Google Scholar
