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Capital adequacy ratio regulations and accounting choices in commercial banks

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Author Info
Moyer, Susan E.
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File URL: http://www.sciencedirect.com/science/article/B6V87-458XNC3-H/2/7ecf830bf69ff9b7e0ecf2365daba843
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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 13 (1990)
Issue (Month): 2 (July)
Pages: 123-154
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Handle: RePEc:eee:jaecon:v:13:y:1990:i:2:p:123-154

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  1. Iftekhar Hasan & Larry D. Wall, 2004. "Determinants of the loan loss allowance: some cross-country comparisons," Finance 0404018, EconWPA. [Downloadable!]
    Other versions:
  2. Kurt Hess & Arthur Grimes & Mark J. Holmes, 2008. "Credit Losses in Australasian Banking," Working Papers in Economics 08/10, University of Waikato, Department of Economics. [Downloadable!]
  3. Anne Beatty & Sandra Chamberlain & Joseph Magliolo, 1993. "Managing Financial Reports of Commercial Banks," Center for Financial Institutions Working Papers 94-02, Wharton School Center for Financial Institutions, University of Pennsylvania. [Downloadable!]
  4. Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2006. "Earnings and capital management in alternative loan loss provision regulatory regimes," Banco de España Working Papers 0614, Banco de España. [Downloadable!]
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