(1)Kanagaretnam, K., G. J. Lobo, and R. Mathieu. 2003. Managerial incentive for income smoothing through bank loan loss provisions.Review of Quantitative Finance and Accounting 20 (January): 63-80.

(2)Kanagaretnam, K., G. J. Lobo, and D. Yang. 2004. Joint tests of signaling and income smoothing through bank loan loss provisions. Contemporary Accounting Research 21 (Winter): 843-884.

(3)Alessie, Rob, and Annamaria Lusardi, Saving and Income Smoothing:Evidence from Panel Data, European Economic Review 41(7)(1997),1251-1279.  

谢谢！