Loan loss reserve accounting and bank behavior

The rules governing banks' loan loss provisioning and reserves require a trade-off between the goals of bank regulators, who emphasize safety and soundness, and the goals of accounting standard setters, who emphasize the transparency of financial statements. A strengthening of accounting priorities in the decade prior to the financial crisis was associated with a decrease in the level of loan loss reserves in the banking system.

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Year of publication:	2012
Authors:	Balla, Eliana ; Rose, Morgan J. ; Romero, Jessie
Published in:	Richmond Fed Economic Brief. - Federal Reserve Bank of Richmond. - 2012, Mar, 12-03
Publisher:	Federal Reserve Bank of Richmond
Subject:	Financial markets \| Financial institutions

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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