Delayed expected loss recognition and the risk profile of banks
Year of publication: |
2015
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Authors: | Bushman, Robert M. ; Williams, Christopher D. |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 53.2015, 3, p. 511-553
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Subject: | bank | transparency | loan loss provisions | delayed loss recognition | risk | systemic risk | Kreditrisiko | Credit risk | Verlust | Loss | Bankrisiko | Bank risk | Kreditgeschäft | Bank lending | Basler Akkord | Basel Accord | Risikomanagement | Risk management |
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