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Journal of Accounting and Economics, ISSN 0165-4101, 12/2013, Volume 56, Issue 2-3, pp. 42 - 65
During the late 1990s, the SEC alleged that banks were overstating loan loss allowances to establish cookie jar reserves. Their intervention in bank accounting... 
SEC | Regulatory intervention | Bank accounting | Smoothing | Loan loss allowances | Provisions | LOSS PROVISIONS | COMMERCIAL-BANKS | REGRESSION-COEFFICIENTS | TAXES | EARNINGS | BUSINESS, FINANCE | DISCLOSURES | ECONOMICS | Bank reserves | Bad debts | Bank loans | Banks (Finance) | Studies | Regulatory agencies | Financial reporting | Staff accounting bulletins | Loss recognition
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 12/2013, Volume 56, Issue 2-3, pp. 66 - 78
argue and provide evidence that SEC pressure culminating in the issuance of SAB 102 in July 2001: (1) caused banks to record allowances for loan losses that... 
Securities and Exchange Commission | Banks | Loan portfolio composition | Allowance for loan losses | BUSINESS, FINANCE | PROVISIONS | ECONOMICS | Bank reserves | Bad debts | Bank loans | Banks (Finance) | Personal loans | Studies | Loan losses | Regulatory agencies | Macroeconomics | Staff accounting bulletins
Journal Article
by Bhat, G and Ryan, SG and Vyas, D
MANAGEMENT SCIENCE, ISSN 0025-1909, 5/2019, Volume 65, Issue 5, pp. 2116 - 2141
Economic policymakers express concern that procyclical lending by banks imperils financial stability. Prior research finds that banks that record timelier loan... 
procyclicality | disclosure | financial crisis | loan loss provisions | timeliness | credit risk modeling | BUSINESS-CYCLE | IMPACT | OPERATIONS RESEARCH & MANAGEMENT SCIENCE | MANAGEMENT | INFORMATION | LOSS RESERVE POLICIES | Bank management | Bad debts | Bank loans | Banks (Finance) | Risk assessment | Financial disclosure | Credit risk | Financial reporting
Journal Article
Accounting and Business Research, ISSN 0001-4788, 09/2019, Volume 49, Issue 6, pp. 682 - 725
After the financial and banking crisis of the late 2000s, the FASB and the IASB aimed to develop methods of accounting for credit losses that would give more... 
financial accounting | impairment | convergence | expected loss | incurred loss | QUALITY | ASYMMETRIC TIMELINESS | EARNINGS MANAGEMENT | CAPITAL MANAGEMENT | BUSINESS, FINANCE | IMPACT | LOAN LOSS PROVISIONS | LOSS RECOGNITION | CONSERVATISM | BANKS | LOSS RESERVE POLICIES | Loan losses | Capital requirements | Exposure drafts | Proposals | Accounting
Journal Article
Asia‐Pacific Journal of Financial Studies, ISSN 2041-9945, 12/2019, Volume 48, Issue 6, pp. 777 - 807
Using US banks’ quarterly data from 1995 to 2014, this study examines the mechanism by which delayed expected loss recognition (DELR) affects the stock price... 
Banks | Loan loss provision | Stock price crash risk | Delayed expected loss recognition | Bad news withholding | BUSINESS, FINANCE | LOAN | EARNINGS MANAGEMENT | PROVISIONS | LOSS RESERVE POLICIES | INFORMATION UNCERTAINTY
Journal Article
Accounting and Business Research, ISSN 0001-4788, 09/2019, Volume 49, Issue 6, pp. 726 - 752
As a result of the recent financial crisis, several key institutions urged the IASB and the FASB to re-evaluate their models for loan loss accounting and use... 
Loan loss accounting | G01 | incurred loss model | M41 | expected loss model | FASB/IASB | M | RISK-TAKING | QUALITY | IASB | EARNINGS MANAGEMENT | FASB | MARKET DISCIPLINE | BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | MORAL HAZARD | LOSS RESERVE POLICIES | SUBORDINATED DEBT | IFRS | FINANCIAL INSTRUMENTS | Accounting | International Financial Reporting Standards | Loan loss allowances
Journal Article
Journal of Financial Services Research, ISSN 0920-8550, 12/2017, Volume 52, Issue 3, pp. 191 - 223
Our paper makes a fundamental contribution by studying loan loss provisioning over the credit cycle as three distinct phases. Looking at the three distinct... 
Forward-looking | Income smoothing | Financial Services | Loan loss provisioning | Capital management | Finance | Early loss recognition | G21 | Macroeconomics/Monetary Economics//Financial Economics | G18 | BUSINESS, FINANCE | BANKS | LOSS RESERVE POLICIES | RISK | CRUNCH | Credit market | Loss recognition | Federal regulation | Nonperforming loans | Economic crisis | Loan loss allowances
Journal Article
Jurnal Ilmu Sosial dan Ilmu Politik, ISSN 1410-4946, 04/2018, Volume 21, Issue 3, pp. 201 - 214
The major theme of this paper is to evaluate policy impacts. This paper aims to evaluate the impact of the determination of the Watu Ata Nature Reserve using... 
levelling | effectiveness | precision and loss of access | responsiveness
Journal Article
Insurance Mathematics and Economics, ISSN 0167-6687, 11/2013, Volume 53, Issue 3, pp. 664 - 670
Journal Article
Journal of Economics and Finance, ISSN 1055-0925, 7/2014, Volume 38, Issue 3, pp. 518 - 527
Utilizing recent techniques with comparable private forecasts as benchmarks, we test the rationality of the Federal Reserve forecasts of growth under flexible... 
Finance/Investment/Banking | Economics general | E32 | Monetary Policy | Directional Accuracy | Greenbook Forecasts | E37 | E58 | Symmetric Loss | Economics / Management Science | Financial Economics | Survey of Professional Forecasters | Asymmetric Information | Monetary policy | Studies | Federal Reserve monetary policy | Inflation | Economic forecasts
Journal Article
Macroeconomic Dynamics, ISSN 1365-1005, 04/2016, Volume 20, Issue 3, pp. 791 - 818
Journal Article
American Bankruptcy Institute Journal, ISSN 1931-7522, 10/2019, Volume 38, Issue 10, pp. 8 - 79
Joanne Sherwood, president and CEO of Citywide Banks in Denver and chair of the Colorado Bankers Association, testified on behalf of the ABA that current... 
Predatory lending | Loans | Ownership changes | State laws | Bankers associations | Congressional committees | Banking | Net operating losses | Federal Reserve monetary policy | Federal court decisions | Marijuana | Interest rates
Journal Article
04/2005, ISBN 1452736227, 205
This accompanying document to the Guidelines for Foreign Exchange Reserve Management, which the IMF published in 2004, presents case studies prepared by... 
Reserve Management Policy
Book
American Banker, ISSN 0002-7561, 07/2001, Volume 166, Issue 132, p. 5
Journal Article
1983, ISBN 9780939934270, xi, 596
Edited by George M. von Furstenberg, this volume presents the rethinking of the functions and purposes served by international monetary arrangements at leading... 
Special drawing rights | International finance | Debts, External | Fund | International Monetary System | Sdrs
Book
2010, ISBN 9781589069275, xxi, 306
The book covers a wide range of topics of relevance to policymakers in countries that have sovereign wealth funds (SWFs) and those that receive SWF... 
Book
Financial Markets, Institutions & Instruments, ISSN 0963-8008, 11/2008, Volume 17, Issue 4, pp. 249 - 286
In this article, we critically examine two policies designed to protect the deposit insurance funds—the Federal Reserve Board's source‐of‐strength policy and... 
Banks (Finance) | Banking law | Bank holding companies | Regulation of financial institutions | Losses | Deposit insurance
Journal Article
Economic Commentary (Cleveland), ISSN 0428-1276, 11/2016, Issue 2016-15, p. 1
  The recent global financial crisis left governments in many advanced countries with very heavy debt burdens and their central banks with huge portfolios of... 
Monetary policy | Bonds | Central banks | Gross Domestic Product--GDP | Bank reserves | Investments | Treasuries | Federal Reserve monetary policy | Capital losses | Wage & price controls | Interest rates | Economic crisis | World War II
Journal Article
2015, 1st edition., ISBN 1137497971, xv, 242
Chorafas argues that to overcome the more narrow limits of the business cycle, we need to go beyond its traditional six to seven year focus and address the... 
Monetary policy | Financial crises | Business cycles | Finance
Book
National Real Estate Investor (Online Exclusive), ISSN 0027-9994, 02/2018
(Wall Street Journal, subscription required) The Many Unknowns in the Tax Bill’s CRE Provisions “The Tax Cut and Jobs Act is the biggest change to the US tax... 
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reform | Financial markets | Law firms | Sexual abuse | Postal service | Tax law | Hedge funds | Eyewear industry | Human resource management | Drugstores | Building materials industry | Public finance | Specialty stores | State finance | Condominiums | Crypto-currencies | Political activity | Nursing homes | Commercial buildings | Bills, Legislative | Clothing industry | Real estate developers | Toy industry | Jewelry stores | News agencies | Stores | Courier services | Trade secrets | Electrical equipment and supplies industry | Housing authorities | Foreign investments | International trade | Mortgage-backed securities | Coffeehouses | Labor market | Real property | Valuation | Electronic commerce | Banking industry | Investment advisers | Housing starts | Economic indicators | House construction | Consumer spending | Economic conditions | Real estate industry | Logistics services | Brand identity | Prices and rates | Real estate management | Hospitality industry | Going public 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Video production companies | Insurance industry | Financial services industry | Income tax | Conveying machinery | Newspaper publishing | Tax credits | Subsidies | Basketball (Professional) | Holding companies | Bankruptcy | Weddings | Aged | Employment | Debt financing (Corporations) | Computer crimes | Insider trading in securities | Treasury securities | Leisure industry | Retail stores | Price cuts | Prices | Mortgage companies | Equity funds | Equity | Housing | Private equity | Physical fitness | Sporting goods | Construction spending | Business closings | Affordable housing | Money laundering | Baby boomers | Nuclear power plants | Trends | Central banks | Marijuana | Mortgage backed securities | Consumer electronics | Balance sheets | Real estate sales | Recessions | Rentals | Grocery stores | Refinancing | REITs | Executives | New store openings | Hotels & motels | Political campaigns | Earnings per share | Rents | Retirement | Professional football | Infrastructure | 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Bankruptcy laws | Apartments | Professional baseball | Public transportation | Postal codes | Urban areas | Debates | Forest & brush fires | Workforce | Food deserts | Empowerment | Eminent domain | Construction contracts | Treasuries | Municipal bonds | Regulation | Divorce | Federal courts | Women | Emergency preparedness | Social networks | Christmas | Personal information | Wages & salaries | Net losses | Compensation | Consumers
Journal Article