SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Determinants of the Loan Loss Allowance: Some Cross-Country Comparisons · Study

PreprintShelves

PreprintDeterminants of the Loan Loss Allowance: Some Cross-Country Comparisons

Larry D. Wall2004

OA

Preprintgreen2004

Determinants of the Loan Loss Allowance: Some Cross-Country Comparisons

Larry D. Wall · Iftekhar Hasan

41 citations·0/0 files stored·SSRN Electronic Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Banking stability, regulation, efficiency Auditing, Earnings Management, Governance Banking Sector Performance and Management

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 41 citations exist upstream.

References

1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.1990Capital adequacy ratio regulations and accounting choices in commercial banks 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks 1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs

Cited by

2004What's Special About Banks?

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2004Determinants of the Loan Loss Allowance: Some Cross‐Country Comparisonsarticle · 15 shared references 2005Loan loss provision decisions: An empirical analysis of the Spanish depository institutionsarticle · 14 shared references 2007The Use of Loan Loss Provisions for Capital Management, Earnings Management and Signalling By Australian Bankspreprint · 13 shared references 2006Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimespreprint · 12 shared references 2010Do Islamic banks use loan loss provisions to smooth their results?article · 11 shared references 2003THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCEarticle · 11 shared references

Details

Year2004

Typepreprint

Published2004-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations41

Files0 public / 0

ShelfBanking stability, regulation, efficiency

Identifiers

doi10.2139/ssrn.501783

openalex_workW2053210593

Links

Imported from OpenAlex (CC0) — nothing here is generated.