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(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！