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| Author: | Hill, J. W. Ingram, R. W. |
| Title: | Selection of GAAP or RAP in the savings and loan industry. |
| Journal: | Accounting Review
1989 : OCT, VOL. 64:4, p. 667-679 |
| Index terms: | ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS BUILDING SOCIETIES |
| Language: | eng |
| Abstract: | The paper investigates the choice of regulatory accounting principle (RAP) in contrast to the generally accepted accounting principles (GAAP) w.r.t. loan loss recognition in the saving and loan industry. The authors study four factors, conditioned by accounting regulations in the savings and loan industry setting, to explain the choice. All the four factors were significant in logistic regression tests. |
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