Discretionary loan loss provision behavior in the US banking industry
Year of publication: |
2020
|
---|---|
Authors: | Tran, Dung Viet ; Hassan, M. Kabir ; Houston, Reza |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 55.2020, 2, p. 605-645
|
Subject: | Bank listing status | Discretionary loan loss provisions | Earnings management | Information asymmetry | Bilanzpolitik | Accounting policy | Kreditgeschäft | Bank lending | Asymmetrische Information | Asymmetric information | USA | United States | Bank | Kreditrisiko | Credit risk | Verlust | Loss | Signalling |
-
Zhang, Xinyue, (2022)
-
Impact of Basel III on the discretion and timeliness of banks' loan loss provisions
Jutasompakorn, Pearpilai, (2021)
-
Loan loss provisioning and income smoothing in US banks pre and post the financial crisis
Abou-El-Sood, Heba, (2012)
- More ...
-
Tran, Dung Viet, (2019)
-
Activity strategies, information asymmetry, and bank opacity
Tran, Dung Viet, (2019)
-
The impact of bank opacity on bank risk-taking behavior
Tran, Dung Viet, (2022)
- More ...