Do loan loss reserves behave like capital? : evidence from recent bank failures
Year of publication: |
2014
|
---|---|
Authors: | Ng, Jeffrey ; Roychowdhury, Sugata |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 3, p. 1234-1279
|
Subject: | Bank failure | Bank risk | Regulatory capital | Capital adequacy | Loan loss reserves | Loan loss provisions | Bankrisiko | Bankinsolvenz | Kreditrisiko | Credit risk | Bankenliquidität | Bank liquidity | Basler Akkord | Basel Accord | Bilanzstrukturmanagement | Asset-liability management |
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