Evidence of Forward-Looking Loan Loss Provisioning with Credit Market Information

Author:

Balasubramanyan Lakshmi,Thomson James B.,Zaman Saeed

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference38 articles.

1. Ahmed S, Takeda C, Thomas S (1999) Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. J Account Econ 28:1–25

2. Balla, E. and A. McKenna. 2009. Dynamic Provisioning: A Countercyclical Tool for Loan Loss Reserves. Economic Quarterly, 95(Fall 4), 383–418.

3. Balla, E.; M.J. Rose. November 2009. “Loan Loss Reserves, Accounting Constraints and Bank Ownership Structure.”Working Paper: The Federal Reserve Bank of Richmond, WP11–09.

4. Balla, E.; M.J. Rose and Jessie Romero. March 2012. “Loan loss reserve accounting and Bank behavior.” Economic Brief: The Federal Reserve Bank of Richmond, 12-03, 1–4.

5. Bassett, W.; J.C. Driscoll; M.B. Chosak and E. Zakrajsek. 2012. “Changes in Bank lending standards and the macroeconomy“ Federal Reserve Board Discussion Paper.

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