haku: @author Thomas, S. / yhteensä: 19
viite: 9 / 19
| Tekijä: | Ahmed, A. S. Takeda, C. Thomas, S. |
| Otsikko: | Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects |
| Lehti: | Journal of Accounting & Economics
1999 : NOV, VOL. 28:1, p. 1-25 |
| Asiasana: | Banking Capital markets Loans Regulations USA |
| Kieli: | eng |
| Tiivistelmä: | This paper exploits the 1990 change in capital adequacy regulations to construct more powerful tests of capital and earnings management effects on bank loan loss provisions. Strong support is found for the hypothesis that loan loss provisions are used for capital management. No evidence of earnings management via loss provisions is found. |
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