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Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry

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  • Christopher K. Ma

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  • Christopher K. Ma, 1988. "Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 15(4), pages 487-497, December.
    • Handle: RePEc:bla:jbfnac:v:15:y:1988:i:4:p:487-497
    DOI: 10.1111/j.1468-5957.1988.tb00150.x
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    References listed on IDEAS

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    1. Ronen, J & Sadan, S, 1975. "Classificatory Smoothing - Alternative Income Models," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 13(1), pages 133-149.
    2. White, Ge, 1970. "Discretionary Accounting Decisions And Income Normalization," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 8(2), pages 260-273.
    3. R. Joseph Monsen & John S. Chitj & David E. Cooley, 1968. "The Effect of Separation of Ownership and Control on the Performance of the Large Firm," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 82(3), pages 435-451.
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    Cited by:

    1. Bank for International Settlements, 2015. "The interplay of accounting and regulation and its impact on bank behaviour: Literature review," BCBS Working Papers 28, Bank for International Settlements.
    2. Vivien Beattie & Stephen Brown & David Ewers & Brian John & Stuart Manson & Dylan Thomas & Michael Turner, 1994. "Extraordinary Items And Income Smoothing: A Positive Accounting Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 21(6), pages 791-811, September.
    3. R.T. Wearing, 1994. "FINANCIAL REPORTING BY FOUR UK CLEARING BANKS: A CASH FLOW EXIT PRICE (CaFE) APPROACH," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 21(7), pages 917-943, October.

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