How should banks account for loan losses-Reference-Cited by-同舟云学术

How should banks account for loan losses

Published:2005-03 Issue:2 Volume:24 Page:81-100
ISSN:0278-4254
Container-title:Journal of Accounting and Public Policy
language:en
Short-container-title:Journal of Accounting and Public Policy

Author:

Benston George J.,Wall Larry D.

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference6 articles.

1. Benston, G.J., The role of fair-value accounting in the demise of Enron, Working paper, Goizueta Business School, Emory University, March 2005

2. A switch to FASB keeps loan-loss issue on track;Davenport;American Banker,2004

3. Financial Accounting Standards Board, 1999. Preliminary Views on Major Issues Related to Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value

4. Federal home loan bank mortgage purchases: Implications for mortgage markets;Frame;Federal Reserve Bank of Atlanta Economic Review,2003

5. Bank loan-loss accounting: A review of theoretical and empirical evidence;Wall;Federal Reserve Bank of Atlanta Economic Review,2000

Cited by 30 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Constraints on provisioning at public versus private community banks;Journal of Financial Research;2024-01-02

2. Bank provision reversals and income smoothing: A case study;Journal of Accounting and Public Policy;2022-12

3. How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9;Accounting and Business Research;2022-06-02

4. Income smoothing in European banks: The contrasting effects of monitoring mechanisms;Journal of International Accounting, Auditing and Taxation;2021-06

5. Loan loss provision models in Brazilian banks;Meditari Accountancy Research;2021-01-29