Discretionary behavior with respect to allowances for loan losses and the behavior of security prices

Journal of Accounting and Economics

Volumn 22, Issue 1-3, 1996, Pages 177-206

  Beaver, William H ^a   Engel, Ellen E ^a  

^a STANFORD UNIVERSITY   (United States)

Author keywords

Allowances for loan losses; Capital markets; Discretionary accruals; Management choice

Indexed keywords

EID: 0030213203     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(96)00428-4     Document Type: Article

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