{"entities":{"Q823978":{"pageid":825826,"ns":120,"title":"Item:Q823978","lastrevid":42714043,"modified":"2025-07-08T18:41:06Z","type":"item","id":"Q823978","labels":{"en":{"language":"en","value":"Hands in the cookie jar: exploiting loan loss provisions under bank financial distress"}},"descriptions":{"en":{"language":"en","value":"scientific article; zbMATH DE number 7444950"}},"aliases":{},"claims":{"P31":[{"mainsnak":{"snaktype":"value","property":"P31","hash":"fd5912e4dab4b881a8eb0eb27e7893fef55176ad","datavalue":{"value":{"entity-type":"item","numeric-id":56887,"id":"Q56887"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q823978$79D4A176-E6AE-413E-AFA4-84D31E098368","rank":"normal"}],"P159":[{"mainsnak":{"snaktype":"value","property":"P159","hash":"7a19d7e600b445686a6cb1fc2876fe6a12feb161","datavalue":{"value":{"text":"Hands in the cookie jar: exploiting loan loss provisions under bank financial distress","language":"en"},"type":"monolingualtext"},"datatype":"monolingualtext"},"type":"statement","id":"Q823978$C0EDF358-DB48-4354-8C90-EC637EB7980B","rank":"normal"}],"P225":[{"mainsnak":{"snaktype":"value","property":"P225","hash":"e60634d1559fa615f49027f830ce0533de8583e7","datavalue":{"value":"1479.91436","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q823978$6C020F94-A4A3-45C4-8696-5A55E2228853","rank":"normal"}],"P16":[{"mainsnak":{"snaktype":"value","property":"P16","hash":"c5832f8876614de1887b6fff71a1066143db327e","datavalue":{"value":{"entity-type":"item","numeric-id":786129,"id":"Q786129"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q823978$7ADD87F1-E93F-4C14-857B-6EE2FAF3B485","rank":"normal"}],"P200":[{"mainsnak":{"snaktype":"value","property":"P200","hash":"63a07b84aa9c87db98189586ec54a02031e131d5","datavalue":{"value":{"entity-type":"item","numeric-id":110123,"id":"Q110123"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q823978$98BACFBB-57D2-47A8-BDB3-CED527C6D5F1","rank":"normal"}],"P28":[{"mainsnak":{"snaktype":"value","property":"P28","hash":"5d9560a2a7c80ef145e6b9b718329e3064d365b3","datavalue":{"value":{"time":"+2021-12-14T00:00:00Z","timezone":0,"before":0,"after":0,"precision":11,"calendarmodel":"http://www.wikidata.org/entity/Q1985727"},"type":"time"},"datatype":"time"},"type":"statement","id":"Q823978$2FDDD658-5493-4AB6-A83F-3D1D3C6D3F8E","rank":"normal"}],"P205":[{"mainsnak":{"snaktype":"value","property":"P205","hash":"4a97b8b3b4ee8728b8eb6cad9fe925888bf59967","datavalue":{"value":"https://kar.kent.ac.uk/90833/1/Author%20journal%20accepted%20version.pdf","type":"string"},"datatype":"url"},"type":"statement","id":"Q823978$025860C4-B344-4A7E-870B-1E7170EB7114","rank":"normal"}],"P226":[{"mainsnak":{"snaktype":"value","property":"P226","hash":"3e844445a9197d5b8407767855f608f68fe83301","datavalue":{"value":"91G50","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q823978$C64D68EF-384E-4EE1-B2E2-A233A9937C36","rank":"normal"}],"P1451":[{"mainsnak":{"snaktype":"value","property":"P1451","hash":"52e8956d92b46b1b3b284ec6da70320e20f3c469","datavalue":{"value":"7444950","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q823978$C4E60DDA-7F4A-4555-A896-B8FFEE5C8A51","rank":"normal"}],"P1450":[{"mainsnak":{"snaktype":"value","property":"P1450","hash":"b145626a105a7c5ed5ad3cb552c4d9364e33daa8","datavalue":{"value":"earnings management","type":"string"},"datatype":"string"},"type":"statement","id":"Q823978$396E5577-0717-4EF7-8025-6223F4996665","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1450","hash":"0e5865f6fca11e6312f51dbe1e4e227bca3a4aa2","datavalue":{"value":"bank failures","type":"string"},"datatype":"string"},"type":"statement","id":"Q823978$DD2A1968-8C0C-4D10-BDD1-3E7956279935","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1450","hash":"c161a3452157ea0fdf2f6161e1a477e1d2ca633d","datavalue":{"value":"banks","type":"string"},"datatype":"string"},"type":"statement","id":"Q823978$F65FD734-CFFE-4605-BCA5-6B32FAAECA0A","rank":"normal"}],"P1460":[{"mainsnak":{"snaktype":"value","property":"P1460","hash":"57f7fea50d2ce1b39b695c4a1313582eed405e38","datavalue":{"value":{"entity-type":"item","numeric-id":5976449,"id":"Q5976449"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q823978$D01F0E39-5F78-4FCA-A8C7-6F642DCCC948","rank":"normal"}],"P388":[{"mainsnak":{"snaktype":"value","property":"P388","hash":"5a1892ff1b6f3a1ab860f32b73c23031ab02b5e6","datavalue":{"value":"W3202305440","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q823978$26EADEBA-4BA4-4796-8CF0-11229FC6F780","rank":"normal"}],"P27":[{"mainsnak":{"snaktype":"value","property":"P27","hash":"e405db3493dc7b7cb44068970c5038ddec36a732","datavalue":{"value":"10.1016/J.ECONLET.2021.110098","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q823978$806AEFF1-79DB-4721-B66E-30F4323EFA65","rank":"normal"}],"P1643":[{"mainsnak":{"snaktype":"value","property":"P1643","hash":"806b8c49e682ddf92e0bd39833b37ffba8ff9f12","datavalue":{"value":{"entity-type":"item","numeric-id":2434338,"id":"Q2434338"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"f41a51eee19baa3236ca346590a4a2301a25285b","datavalue":{"value":{"amount":"+0.8141396","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"ba354e87a58191d58d132c60481c945a3234ce85","datavalue":{"value":{"entity-type":"item","numeric-id":6534273,"id":"Q6534273"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q823978$9AE1693B-CF86-42B5-AA4C-55A993AAD9A1","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"3c92ead33a8a5634efcbdb4998e7620de456cfc0","datavalue":{"value":{"entity-type":"item","numeric-id":6111178,"id":"Q6111178"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"d6a99bff5ce75bb46190613e90e0f2c954b1dad2","datavalue":{"value":{"amount":"+0.7932749","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"ba354e87a58191d58d132c60481c945a3234ce85","datavalue":{"value":{"entity-type":"item","numeric-id":6534273,"id":"Q6534273"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q823978$37648DA3-0189-4A23-B508-8AB455AD2DBA","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"a0a7bfeeaa4445f08709a611486c5aa89a421fb6","datavalue":{"value":{"entity-type":"item","numeric-id":743444,"id":"Q743444"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"7a08636850926af3fdbeeaa6713b788b0fa24119","datavalue":{"value":{"amount":"+0.7590357","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"ba354e87a58191d58d132c60481c945a3234ce85","datavalue":{"value":{"entity-type":"item","numeric-id":6534273,"id":"Q6534273"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q823978$BD06FD0C-F24D-42F2-A361-A01C8F2C4C92","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"78d14dcfae83acd6c524a22cabdaa1ae86a352ab","datavalue":{"value":{"entity-type":"item","numeric-id":1887924,"id":"Q1887924"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"9aebf6a1140db634041bbee6173c4b7a690bc181","datavalue":{"value":{"amount":"+0.75366503","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"ba354e87a58191d58d132c60481c945a3234ce85","datavalue":{"value":{"entity-type":"item","numeric-id":6534273,"id":"Q6534273"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q823978$49C6F669-F6F7-4BB6-B150-A0EF22AFA4CF","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"a977f8203ef438600fac3321fce620fd6953858f","datavalue":{"value":{"entity-type":"item","numeric-id":2288929,"id":"Q2288929"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"67c468185ee2e5445b249bb6a6077c5ccf8b37ee","datavalue":{"value":{"amount":"+0.7523567","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"ba354e87a58191d58d132c60481c945a3234ce85","datavalue":{"value":{"entity-type":"item","numeric-id":6534273,"id":"Q6534273"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q823978$73EDB1F3-C3B8-4D4C-8174-D80AB8BBBD66","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"24ced7bb431db4ecae76977aa62c2d30119fc9c3","datavalue":{"value":{"entity-type":"item","numeric-id":4671018,"id":"Q4671018"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"e5020a08e1f47e4c5f0928b7f8e0accc829f3703","datavalue":{"value":{"amount":"+0.7512578","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"ba354e87a58191d58d132c60481c945a3234ce85","datavalue":{"value":{"entity-type":"item","numeric-id":6534273,"id":"Q6534273"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q823978$0AB4742B-7F6E-485F-A1F2-5C052149BD35","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"a1e85c3f6dbd4d404b668bc2870b3c487be7b43c","datavalue":{"value":{"entity-type":"item","numeric-id":2334408,"id":"Q2334408"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"b0c0c243b7388a29808a9d5941a1716cc161a1d2","datavalue":{"value":{"amount":"+0.7507325","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"ba354e87a58191d58d132c60481c945a3234ce85","datavalue":{"value":{"entity-type":"item","numeric-id":6534273,"id":"Q6534273"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q823978$864815CB-0A7A-4A98-8BCB-C51E4CFE0D30","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"18fa393a7d9989cdf0df71da93a26792bb40f830","datavalue":{"value":{"entity-type":"item","numeric-id":459178,"id":"Q459178"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"ca6e3591c17c75f8c92cabe81c9d504ec1ccc7d4","datavalue":{"value":{"amount":"+0.7506964","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"ba354e87a58191d58d132c60481c945a3234ce85","datavalue":{"value":{"entity-type":"item","numeric-id":6534273,"id":"Q6534273"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q823978$0E1E5DE6-BBFE-4B52-8BD7-ACCE1E0F2852","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"5443aca3a4873bd3486f2d1aaa12b60c33142ba8","datavalue":{"value":{"entity-type":"item","numeric-id":2241077,"id":"Q2241077"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"f387025250d7aa69ac69166481324a7245298b7a","datavalue":{"value":{"amount":"+0.7483883","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"ba354e87a58191d58d132c60481c945a3234ce85","datavalue":{"value":{"entity-type":"item","numeric-id":6534273,"id":"Q6534273"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q823978$857264C6-840A-4771-8E17-F5A77B086B22","rank":"normal"}]},"sitelinks":{"mardi":{"site":"mardi","title":"Publication:823978","badges":[],"url":"https://portal.mardi4nfdi.de/wiki/Publication:823978"}}}}}