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Discretionary behavior with respect to allowances for loan losses and the behavior of security prices

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  • Beaver, William H.
  • Engel, Ellen E.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-3VV04NC-8/2/adb3585da167141a9d47cf4962d303f8
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    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 22 (1996)
    Issue (Month): 1-3 (October)
    Pages: 177-206

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    Handle: RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:177-206

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    Web page: http://www.elsevier.com/locate/jae

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    1. J. A. Hausman, 1976. "Specification Tests in Econometrics," Working papers 185, Massachusetts Institute of Technology (MIT), Department of Economics.
    2. Barth, Mary E. & Landsman, Wayne R. & Wahlen, James M., 1995. "Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 577-605, June.
    3. Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A, 1990. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," Review of Financial Studies, Society for Financial Studies, vol. 3(4), pages 625-50.
    4. Bowen, Robert M. & DuCharme, Larry & Shores, D., 1995. "Stakeholders' implicit claims and accounting method choice," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 20(3), pages 255-295, December.
    5. Moyer, Susan E., 1990. "Capital adequacy ratio regulations and accounting choices in commercial banks," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 13(2), pages 123-154, July.
    6. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1992. "The market valuation implications of net periodic pension cost components," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 15(1), pages 27-62, March.
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