haku: @author Wahlen, J. / yhteensä: 2
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| Tekijä: | Collins, J. Shackelford, D. Wahlen, J. |
| Otsikko: | Bank differences in the coordination of regulatory capital, earnings, and taxes |
| Lehti: | Journal of Accounting Research
1995 : AUTUMN, VOL. 33:2, p. 263-292 |
| Asiasana: | ACCOUNTING RESEARCH BANKS EARNINGS |
| Kieli: | eng |
| Tiivistelmä: | This study investigates bank-specific regulatory capital-raising decisions. Such decisions are expected to be coordinated with financial reporting and/or tax incentives. The authors examine the impact of individual banks' changing levels of capital, earnings, and taxes on decisions to engage in seven capital-raising options: security gains and losses, loan loss provisions, loan charge-offs, capital notes, common stock, preferred stock, and dividends. Unlike related studies, the authors measure capital, earnings, and tax pressures relative to within-bank means. |
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