Loan loss accounting and procyclical bank lending : the role of direct regulatory actions
P. Barrett Wheeler
| Year of publication: |
2019
|
|---|---|
| Authors: | Wheeler, P. Barrett |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 67.2019, 2/3, p. 463-495
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| Subject: | Banking | Allowance for loan losses | Loan loss provisions | Regulation | Procyclicality | Kreditgeschäft | Bank lending | Kreditrisiko | Credit risk | Bankenaufsicht | Banking supervision | Verlust | Loss | Basler Akkord | Basel Accord | Konjunktur | Business cycle | Bankenregulierung | Bank regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2019.01.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012064492