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Loan loss reserves

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Author Info

  • John R. Walter

Abstract

Recent years have seen bank loan losses exceeded only by those of the Great Depression. This experience, along with tax and regulatory changes, has triggered changes in the reserve account through which banks provide for such losses.

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File URL: http://www.richmondfed.org/publications/research/economic_review/1991/pdf/er770402.pdf
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Bibliographic Info

Article provided by Federal Reserve Bank of Richmond in its journal Economic Review.

Volume (Year): (1991)
Issue (Month): Jul ()
Pages: 20-30

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Handle: RePEc:fip:fedrer:y:1991:i:jul:p:20-30:n:v.77no.4

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Related research

Keywords: Bank loans;

References

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  1. Bird, G., 1989. "Loan-Loss Provisions And Third-World Debt," Princeton Studies in International Economics 176, International Economics Section, Departement of Economics Princeton University,.
  2. Benston, George J & Marlin, John Tepper, 1974. "Bank Examiners' Evaluation of Credit: An Analysis of the Usefulness of Substandard Loan Data," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 6(1), pages 23-44, February.
  3. Theoharry Grammatikos & Anthony Saunders, 1988. "Additions to bank loan-loss reserves: good news or bad news?," Working Papers 89-7, Federal Reserve Bank of Philadelphia.
  4. Berger, Allen N. & King, Kathleen Kuester & O'Brien, James M., 1991. "The limitations of market value accounting and a more realistic alternative," Journal of Banking & Finance, Elsevier, vol. 15(4-5), pages 753-783, September.
  5. Graham, David R & Humphrey, David Burras, 1978. "Bank Examination Data as Predictors of Bank Net Loan Losses," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 10(4), pages 491-504, November.
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Citations

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Cited by:
  1. Paola Dongili & Angelo Zago, 2005. "Bad loans and efficiency in Italian Banks," Working Papers 28, University of Verona, Department of Economics.
  2. Bouvatier, Vincent & Lepetit, Laetitia, 2012. "Provisioning rules and bank lending: A theoretical model," Journal of Financial Stability, Elsevier, vol. 8(1), pages 25-31.
  3. 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.
  4. L. Smith & Baiqiang Jin, 2007. "Modeling exposure to losses on automobile leases," Review of Quantitative Finance and Accounting, Springer, vol. 29(3), pages 241-266, October.
  5. Houston, Joel F. & James, Christopher, 1998. "Do bank internal capital markets promote lending?," Journal of Banking & Finance, Elsevier, vol. 22(6-8), pages 899-918, August.
  6. Peek, Joe & Rosengren, Eric, 1995. "The Capital Crunch: Neither a Borrower nor a Lender Be," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 27(3), pages 625-38, August.
  7. Anatoli Kuprianov, 1997. "Tax disincentives to commercial bank lending," Economic Quarterly, Federal Reserve Bank of Richmond, issue Spr, pages 67-97.
  8. Jeffery W. Gunther & Robert R. Moore, 2000. "Financial statements and reality: do troubled banks tell all?," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q3, pages 30-35.
  9. Larry D. Wall & Timothy W. Koch, 2000. "Bank loan-loss accounting: a review of theoretical and empirical evidence," Economic Review, Federal Reserve Bank of Atlanta, issue Q2, pages 1-20.
  10. R. Alton Gilbert, 1993. "Implications of annual examinations for the Bank Insurance Fund," Review, Federal Reserve Bank of St. Louis, issue Jan, pages 35-52.
  11. Eliana Balla & Andrew McKenna, 2009. "Dynamic provisioning: a countercyclical tool for loan loss reserves," Economic Quarterly, Federal Reserve Bank of Richmond, issue Fall, pages 383-418.
  12. Eliana Balla & Morgan J. Rose, 2011. "Loan loss reserves, accounting constraints, and bank ownership structure," Working Paper 11-09, Federal Reserve Bank of Richmond.
  13. Joe Peek & Eric S. Rosengren, 1992. "The capital crunch in New England," New England Economic Review, Federal Reserve Bank of Boston, issue May, pages 21-31.

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