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The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs

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  • Kim, Myung-Sun
  • Kross, William
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    File URL: http://www.sciencedirect.com/science/article/B6V87-3V7J1TV-3/2/19ada045b25ce0848105917fb29fa9da
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 25 (1998)
    Issue (Month): 1 (February)
    Pages: 69-99

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    Handle: RePEc:eee:jaecon:v:25:y:1998:i:1:p:69-99

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

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    References

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    1. Richard Cantor & Ronald Johnson, 1992. "Bank capital ratios, asset growth, and the stock market," Quarterly Review, Federal Reserve Bank of New York, issue Aut, pages 10-24.
    2. Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992. "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers 4171, National Bureau of Economic Research, Inc.
    3. Moyer, Susan E., 1990. "Capital adequacy ratio regulations and accounting choices in commercial banks," Journal of Accounting and Economics, Elsevier, vol. 13(2), pages 123-154, July.
    4. Zmijewski, Mark E. & Hagerman, Robert L., 1981. "An income strategy approach to the positive theory of accounting standard setting/choice," Journal of Accounting and Economics, Elsevier, vol. 3(2), pages 129-149, August.
    5. Cornett, Marcia Millon & Tehranian, Hassan, 1994. "An examination of voluntary versus involuntary security issuances by commercial banks *1: The impact of capital regulations on common stock returns," Journal of Financial Economics, Elsevier, vol. 35(1), pages 99-122, February.
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    Cited by:
    1. Rafael Repullo & Jesús Saurina & Carlos Trucharte, 2010. "Mitigating the pro-cyclicality of Basel II," Banco de España Working Papers 1028, Banco de España.
    2. Ahmed, Anwer S. & Takeda, Carolyn & Thomas, Shawn, 1999. "Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects," Journal of Accounting and Economics, Elsevier, vol. 28(1), pages 1-25, November.
    3. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2011. "Ability of accounting and audit quality variables to predict bank failure during the financial crisis," Journal of Banking & Finance, Elsevier, vol. 35(11), pages 2811-2819, November.
    4. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    5. Dahl, Drew & Logan, Andrew, 2007. "The exposure of international banks to cross-country interdependencies: An empirical analysis of overdue claims," Journal of Multinational Financial Management, Elsevier, vol. 17(3), pages 203-213, July.
    6. Agarwal, Sumit & Chomsisengphet, Souphala & Liu, Chunlin & Ghon Rhee, S., 2007. "Earnings management behaviors under different economic environments: Evidence from Japanese banks," International Review of Economics & Finance, Elsevier, vol. 16(3), pages 429-443.
    7. Stergios Leventis & Panagiotis Dimitropoulos & Asokan Anandarajan, 2011. "Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks," Journal of Financial Services Research, Springer, vol. 40(1), pages 103-122, October.
    8. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    9. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
    10. Jack Cathey & David Schauer & Richard Schroeder, 2012. "The Impact of FSP FAS 157-4 on Commercial Banks," International Advances in Economic Research, Springer, vol. 18(1), pages 15-27, February.
    11. Kanagaretnam, Kiridaran & Lobo, Gerald J. & Yang, Dong-Hoon, 2005. "Determinants of signaling by banks through loan loss provisions," Journal of Business Research, Elsevier, vol. 58(3), pages 312-320, March.

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