Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak
Author:
Publisher
Springer Science and Business Media LLC
Subject
Strategy and Management,Economics and Econometrics,Finance,Accounting,Business and International Management
Link
https://link.springer.com/content/pdf/10.1057/s41310-022-00169-x.pdf
Reference50 articles.
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3. Beaver, W.H., and Engel, E.E. 1996. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of Accounting and Economics 22 (1–3): 177–206.
4. Beatty, A., S.L. Chamberlain, and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of Accounting Research 33 (2): 231–261.
5. Bertrand, M., E. Duflo, and S. Mullainathan. 2004. How much should we trust differences-in-differences estimates? The Quarterly Journal of Economics 119 (1): 249–275.
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1. Regulatory capital management and available-for-sale securities: Evidence from the Covid-19 pandemic;Finance Research Letters;2023-12
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