Did the SEC impact banks' loan loss reserve policies and their informativeness?
Year of publication: |
2013
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Authors: | Beck, Paul John ; Narayanamoorthy, Ganapathi S. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 56.2013, 2/3, S1, p. 42-65
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Subject: | Loan loss allowances | Provisions | Bank accounting | Smoothing | SEC | Regulatory intervention | Kreditrisiko | Credit risk | Kreditgeschäft | Bank lending | Verlust | Loss | Finanzmarktaufsicht | Financial supervision | Bankenregulierung | Bank regulation |
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