1. EARNINGS MANAGEMENT BY MERGER TARGETS: DISCRETION OVER THE LOAN LOSS PROVISION IN COMMERCIAL BANKS Open Access Author: Bettinghaus, Bruce Title: EARNINGS MANAGEMENT BY MERGER TARGETS: DISCRETION OVER THE LOAN LOSS PROVISION IN COMMERCIAL BANKS Graduate Program: Business Administration Keywords: Loan Loss ProvisionCommercial BanksMergers and AcquistionsEarnings management File: Download Thesis.pdf Committee Members: James Mckeown, Committee MemberMark John Roberts, Committee MemberMark William Dirsmith, Committee MemberAnne L Beatty, Committee Chair/Co-Chair