US Bank Loan-Loss Provisions, Economic Conditions, and Regulatory Guidance

Keywords

Loan, Provisioning, Balance sheet, Business, Financial system

References

• Bank capitalization, regulation, and the credit crunch: a critical review of the research findingsSteven A. Sharpe — 1998
• Bank Procyclicality, Credit Crunches, and Asymmetric Monetary Policy Effects: A Unifying ModelRobert R. Bliss, George G. Kaufman — 2003
• Bank Managers' Heterogeneous Decisions on Discretionary Loan Loss ProvisionsGerald J. Lobo, Dong‐Hoon Yang — 2001
• The Credit CrunchBen Bernanke, Cara S. Lown, Benjamin M. Friedman — 1991
• Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984Mary Brady Greenawalt, Joseph F. Sinkey — 1988
• Loan-loss provisions of commercial banks and adequate disclosure: A noteJill L. Wetmore, John R. Brick — 1994
• Bank regulation and the credit crunchJoe Peek, Eric S. Rosengren — 1995
• Information and contagion effects of bank loan-loss reserve announcementsDiane Scott Docking, Mark Hirschey, Elaine Jones — 1997
• Loan loss provisioning and economic slowdowns: too much, too late?Luc Laeven, Giovanni Majnoni — 2003
• Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling EffectsAnwer S. Ahmed, Carolyn Takeda, Shawn Thomas — 1999

Cited by

• Predicting Loan Loss Provisions by Including Loan Type CharacteristicsGlen A. Hansen — 2015
• A ciclicidade da provisão para créditos de liquidação duvidosa em bancos comerciaisAntônio Maria Henri Beyle de Araújo — 2014
• Do Delays in Expected Loss Recognition Affect Banks' Willingness to Lend?Anne Beatty, Scott Liao — 2011
• Earnings Management and Initial Public Offerings: The Case of the Depository IndustryBrian Adams, Kenneth A. Carow, Tod Perry — 2009
• Loan loss provisioning and income smoothing in US banks pre and post the financial crisisHeba Abou El Sood — 2012
• Financial Accounting in the Banking Industry: A Review of the Empirical LiteratureAnne Beatty, Scott Liao — 2014
• Provisioning and Non-Performing Exposures During the Financial Crisis: Are Italian Banks Special?Alessandro Carboni, Andrea Carboni, Andrea Carboni — 2015
• Loan Loss Provisioning and Procyclicality: Evidence from an Expected Loss ModelChristian Domikowsky, Sven Bornemann, Klaus Duellmann — 2014
• Global Financial Crisis and Accounting Rules： The Implications of the New Exposure Draft （ED） Financial Instruments： Expected Credit Losses on the Evaluation of Banking Company LoansGianluca Risaliti, Greta Cestari, Mariarita Pierotti — 2013
• Rezerwy na straty kredytowe w bankach : istota i zasady funkcjonowaniaTeresa Orzeszko — 2013
• Loan Loss Provisioning Based on CyclicalityYuxin Ning, Huanyin Wang — 2017
• The Cyclicality of Loan Loss Provision in Brazilian Commercial BanksAntônio Maria Henri Beyle de Araújo, Paulo Roberto Barbosa Lustosa, José Alves Dantas — 2018
• Bank income smoothing in South Africa: role of ownership, IFRS and economic fluctuationPeterson K Ozili, Erick Rading Outa — 2018
• Do Loan Loss Provisions Affect the Credit Fluctuations in China’s Banking System?Zongrun Wang, Nan Xie, Yanbo Jin — 2019
• Managerial Discretion Over Loan Loss Reserves during the Global Financial CrisisGlen A. Hansen — 2015
• The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil.Antônio Maria Henri Beyle de Araújo, Paulo Roberto Barbosa Lustosa, Edílson Paulo — 2019
• Are Incurred Loss Standards Countercyclical? A Case Study Using U.S. Bank Holding Company DataFang Du, Diana Hancock, Alexander H. von Hafften — 2022
• Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowancesArthur M. Tran, Mark D. Griffiths, Drew B. Winters — 2023
• Do delays in expected loss recognition affect banks' willingness to lend?Anne Beatty, Scott Liao — 2011
• cyclicality of loan loss provisions under three di erent accounting models : the United Kingdom , Spain , and BrazilA. De, P. R. Barbosa

Related papers

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• External Financing Costs and Banks Loan Supply: Does the Structure of the Bank Sector Matter?Charlotte Østergaard — 2000
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