fair value would not fairly represent a bank's business model. In this study we examine whether financial statements using … measures we consider are bond yield spreads and future bank failure. We find that leverage measured using the fair values of … financial instruments explains significantly more variation in bond yield spreads and bank failure than the other less fair …

This paper's objective is to study the relationship between bank credit risk and financial performance and the … contribution of risky lending to lower bank profitability and liquidity. The sample data comes from the Mergent Online database … tenure, which are governance related bank characteristics. Performance variables in analysis of covariance models include net …

878 US bank holding companies over the period 2001–2009, I find strong evidence of income smoothing behavior. Additionally …, bank holding companies accelerate loan loss provisions to smooth income when (1) banks hit the regulatory minimum target …, (2) are in non-recessionary periods, and (3) are more profitable. I also find that bank internally set regulatory capital …

via loan loss provisions is not reduced among African banks with Big 4 auditor; and (iv) bank provisioning in Africa is …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … associated with bank intangible assets and change in intangible assets, but the inverse association is weakened in environments …

losses are negatively associated with bank stock prices, suggesting that investors are able to extract information about …

We examine the impact on a firm when it is exogenously forced to switch its bank relationship from one branch to … another branch of the same bank. We show the effect depends directly on the relative balance between the hard accounting … information provided to the bank by the firm, as part of the bank's internal credit rating system and the provision of soft …

how bank regulators and investors should interpret banks' reported DVA, and they support the decisions by the IASB and …

informativeness of loan loss provisions for future loan defaults and bank stock returns …