\r\n
Ahmed A.S,\r\nTakeda C, Thomas S (1999), “Bank Loan Loss Provisions: A Reexamination of\r\nCapital Management, Earnings Management and Signaling Effects”, Journal of Accounting and Economics,(28)\r\n1- 25.
\r\n
Anandarajan\r\nA, Hasan I, Vivas A.L (2005), “Loan\r\nLoss Provision Decisions: An Empirical Analysis of the Spanish Depository\r\nInstitutions”, Journal of International\r\nAccounting, Auditing and Taxation(14) 55–77.
\r\n
Ashour M.O\r\n(2011), Banks Loan Loss Provision Role in\r\nEarnings and Capital Management - Evidence from Palestine, Thesis for the\r\nDegree of Master in Accounting Finance,\r\nIslamic University Gaza.
\r\n
Beatty A,\r\nChamberlain SL, Magliolo J.(1995), “Managing Financial Reports of Commercial\r\nBanks: The Influence of Taxes, Regulatory Capital, and Earnings”, Journal of Accounting Research, 33(Autumn), 231–61.
\r\n
Beaver W &\r\nEngel E.(1996), “Discretionary Behavior with Respect to Allowances for Loan\r\nLosses and the Behavior of Security Prices”,Journal of Accounting and Economic, 22,177-206.
\r\n
Beaver W, Eger\r\nC, Ryan S, & Wolfson M (1989), “Financial Reporting, Supplemental\r\nDisclosures and Bank Share Prices”,Journal of Accounting Research, Autumn, 157–178.
\r\n
Bikker J.A,\r\nMetzemakers P.A.J (2005), “Banks Provisioning Behaviour and Procyclicality”, Journal of International Financial Markets,\r\nInstitutions & Money,15(2),141-157.
\r\n
Collins\r\nJ.H, Shackelford D, & Wahlen J. M (1995),\r\n“Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes”, Journal of Accounting Research,33(\r\n2),263-291.
\r\n
Chen G. T,\r\nChung K. H & Gazzar S. E (2005), “Factors Determining Commercial Banks’ Allowance for Loan Losses”, Commercial Lending Review,20(2),25-47.
\r\n
Fudenberg D.\r\n& Tirole.J (1993), “A Theory of Income and Dividend Smoothing Based on\r\nIncumbency Rents”, Journal of Political\r\nEconomy,103(1),75-93.
\r\n
Gray R.P &\r\nClarke F.L (2004), “A Methodology for\r\nCalculating the Allowance for Loan\r\nLosses in Commercial Banks”, ABACUS, 40 (3).
\r\n
HasanI.\r\n&Wall L.D (2004),“Determinants of the Loan Loss Allowance: Some\r\nCross-Country Comparisons”, The Financial\r\nReview (39),129-152.
\r\n
Hempel G.H\r\n& Simonson D.O (2001), Quản trị ngân\r\nhàng, NXB Thống kê, Hà Nội, 2001.
\r\n
Jensen M. C\r\n& Meckling W. H (1976), “Theory of\r\nThe Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of financial economics, Volume\r\n3, Issue 4, October, 1976, 305-360.
\r\n
Kanagaretnam\r\nK, Lobo G.J, Yang D.H (2005),“Determinants of Signaling by Banks Through Loan\r\nLoss Provisions”, Journal of Business Research, (58),312 – 320.
\r\n
Kim D. &\r\nSantomero, A.M (1993), “Forecasting Required Loan Loss Reserves”, Journal of Economics and Business.\r\n45,315–29.
\r\n
KPMG (2013), Khảo sát về ngành ngân hàng VN năm 2013,[http://tcqt.proboards.com/thread/281/share-vietnam-banking-survey-2013]\r\ntruy cập ngày 3/06/2014.
\r\n
Leventis S,\r\nDimitropoulos P.E & Anandarajan D.A\r\n(2012),“Signalling by Banks Using Loan Loss Provisions: The Case of the\r\nEuropean UNI0N”, Journal of Economic\r\nStudies,39(5),604-618.
\r\n
Levinthal D\r\n(1988), “A Survey of Agency Models of Organizations”, Journal of economic behavior organization, Volume 9, Issue 2,\r\nMarch, 1988, 153-185.
\r\n
Ma C.K (1988),“The\r\nExperience in the U.S Banking Industry”, Journal\r\nof Business Finance & Accounting,15(4),487-497.
\r\n
MacDonald S.S\r\n& Koch T.W (2006), Management of\r\nBanking, Sixth Edition, Thomson\r\nSouth Western, 2006.
\r\n
Mohd Isa Mohd\r\nYaziz Bin (2011), Determinants of Loan\r\nLoss Provisions of Commercial Banks in Malaysia, 2nd International\r\nCofference on Business and Economic Research (2nd ICBER 2011), 14-15 March\r\n2011, Langkawi Kedah, Malaysia.
\r\n
Morris R. D\r\n(1987),“Signalling, Agency Theory and Accounting Policy Choice”, Accounting and Business Research,18(69),\r\n47-65.
\r\n
Moyer SE\r\n(1990), “Capital Adequacy Ratio Regulations and Accounting Choices in\r\nCommercial Banks”, Journal of Accounting\r\nand Economic,13,123– 54.
\r\n
Ngô Xuân Thanh\r\n(2012), “Thách thức tái cơ cấu hệ thống ngân hàng thương mại VN”, Tạp chí Tài chính, (8) [http://tapchitaichinh.vn/Nghien-cuu-dieu-tra/Thach-thuc-tai-co-cau-he-thong-ngan-hang-thuong-mai-Viet-Nam/14015.tctc, 30/11/2012].
\r\n
Nguyễn Thị Mùi\r\n(2012), “Thực trạng nợ xấu tại các ngân hàng thương mại VN và giải pháp tháo gỡ”,\r\nTạp chí Tài chính (11), [http://www.tapchitaichinh.vn/Trao-doi-Binh-luan/Thuc-trang-no-xau-tai-cac-ngan-hang-Viet-Nam-va-giai-phap-thao-go/16290.tctc,\r\n30/11/2012].
\r\n
Nguyễn Thị Thu\r\nHiền & Vũ Hữu Đức (2013), Phân tích\r\nbáo cáo tài chính các ngân hàng thương mại VN giai đoạn 2006-2011, Đề tài\r\nnghiên cứu khoa học CS-2010-21,Trường Đại học Kinh tế TP. Hồ Chí Minh.
\r\n
Prerez D,\r\nFumas V.S, Saurina J (2008),“Earnings and Capital Management in Alternative\r\nLoan Loss Provision Regulatory Regimes”, European\r\nAccounting Review,17(3),423–445.
\r\n
Sutton M.H\r\n(1997), Current Developments in Financial Reporting, Conference of Banks and Savings Institutions\r\nof the American Institute Certified\r\nPublic Accountants, Washington, D.C, 7/11/1997.
\r\n
Wahlen J.\r\nM(1994),“The Nature of Information in Commercial Bank Loan Lossdis Closures”, The Accounting\r\nReview, 69(3),455- 478.
\r\n
Wahlen, J. M.\r\n(1994), “The Nature of Information in Commercial Bank Loan Loss Disclosures”, The\r\nAccounting Review, No 69, July, 455–478.
\r\n
Wall L.D &\r\nKoch T.W(2000), “Bank Loan - Loss Accounting: A Review of Theoretical and\r\nEmpirical Evidence”, Economic Review,\r\n85(2),1-16.
\r\n
Yeh.T\r\n(2010),“Bank Loan Loss Provision Decisions: Empirical Analysis of Taiwanese\r\nBanks”, Journal of Financial Services\r\nMarketing,14(4),278–289.
\r\n