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Loan-loss provisions of commercial banks and adequate disclosure: A note

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  • Wetmore, Jill L.
  • Brick, John R.
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    Bibliographic Info

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

    Volume (Year): 46 (1994)
    Issue (Month): 4 (October)
    Pages: 299-305

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    Handle: RePEc:eee:jebusi:v:46:y:1994:i:4:p:299-305

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

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    Cited by:
    1. Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2006. "Earnings and capital management in alternative loan loss provision regulatory regimes," Banco de Espa�a Working Papers 0614, Banco de Espa�a.
    2. Marina Balboa & Germán López-Espinosa & Antonio Rubia, 2012. "Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions," Faculty Working Papers 06/12, School of Economics and Business Administration, University of Navarra.
    3. Fatima Alali & Bikki Jaggi, 2011. "Earnings versus capital ratios management: role of bank types and SFAS 114," Review of Quantitative Finance and Accounting, Springer, vol. 36(1), pages 105-132, January.
    4. Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013. "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5186-5207.
    5. Iftekhar Hasan & Larry D. Wall, 2004. "Determinants of the Loan Loss Allowance: Some Cross-Country Comparisons," The Financial Review, Eastern Finance Association, vol. 39(1), pages 129-152, 02.
    6. Dermine, J. & Neto de Carvalho, C., 2008. "Bank loan-loss provisioning, central bank rules vs. estimation: The case of Portugal," Journal of Financial Stability, Elsevier, vol. 4(1), pages 1-22, April.
    7. Anandarajan , Asokan & Hasan , Iftekhar & McCarthy , Cornelia, 2006. "The use of loan loss provisions for capital management, earnings management and signalling by Australian banks," Research Discussion Papers 23/2006, Bank of Finland.
    8. Christopher C. Henderson, 1999. "The Economic Performance of African-American-Owned Banks: The Role of Loan Loss Provisions," American Economic Review, American Economic Association, vol. 89(2), pages 372-376, May.

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