Hansen, Glen - In: The International Journal of Business and Finance Research 9 (2015) 1, pp. 51-61
I analyze loan loss reserves during the Global Financial Crises in the late 2000s. I develop a regression model that … loan loss reserves during the financial crisis. This paper demonstrates that all of the increase in the loan loss reserve … account is attributable to the nondiscretionary component of loan loss reserves. The discretionary reserves component actually …