US Bank Loan-Loss Provisions, Economic Conditions, and Regulatory Guidance

We differentiate fundamental and discretionary loan-loss provisioning by specifying a balance sheet perspective model with two bank-specific variables and one external economic variable. Based on panel data of US commercial banks between 1990 and 2000, we find that on average, US banks are rational;...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Journal of applied finance : JAF 2006-04, Vol.16 (1), p.97
Hauptverfasser:	Handorf, William C, Zhu, Lili
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Balance sheets Banking industry Banks Business cycles Capital requirements Commercial banks Credit risk Economic conditions Loan losses Loans Net income Profitability Profits Provisions Recessions Regulation of financial institutions Studies
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!