This paper examines the asset pricing implication of loan loss provisions (LLP). LLP is a bank's dominant accrual and a … is prevalent after controlling for size and bank capital. Further analyses suggest the effect of LLP arises because …

In this paper, we empirically analyze the transmission of realized interest rate risk - the gain or loss in bank … economic capital due to movements in interest rates - to bank lending. We exploit a unique panel data set that contains … a permanent 1 percentage point upward shock in nominal interest rates, the average bank of 2013Q3 would ceteris paribus …

bank loans to U.S. firms over the period of 1980-2003. We find that investors react positively to such announcements if the …'s headquarters state. Investor reaction is, in fact, the largest when the bank is foreign. Our evidence suggest that investors value … bank identities and reputation seem to matter a great deal …

Using U.S. quarterly data from 1960, the paper studies the interaction between bank stock returns and aggregate credit … fluctuations on a set of economic dimensions. First, I investigate the source of "Neglected Crash Risk" in U.S. bank returns using … bank stock returns by 5%, and their dividend growth by almost 6% over the following year. This variable embeds important …

informativeness of bank loss reserves is preserved …

Internal Ratings-Based approach affects the bank loan pricing mechanism, by developing a multiperiod risk-adjusted pricing … provides an immediate support for bank managers in making a loan price-related decision …