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Volumn 72, Issue 1, 1997, Pages 133-146

Differential valuation implications of loan loss provisions across banks and fiscal quarters

Author keywords

Banks; Cash flows; Loan loss provisions; Stock returns

Indexed keywords


EID: 0031288063     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (151)

References (12)
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    • Elliott, J.1    Hanna, D.2    Shaw, W.3
  • 7
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    • Latin American lending by major U.S. Banks: The effects of disclosures about non-accrual loans and loan loss provisions
    • Griffin, P., and S. Wallach. 1991. Latin American lending by major U.S. banks: The effects of disclosures about non-accrual loans and loan loss provisions. The Accounting Review 66 (October): 831-847.
    • (1991) The Accounting Review , vol.66 , Issue.OCTOBER , pp. 831-847
    • Griffin, P.1    Wallach, S.2
  • 8
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    • Hoaglin, D.1    Welsch, R.2
  • 9
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    • The effect of loan portfolio composition on the market reaction to and anticipation of loan loss provisions
    • Liu, C., and S. Ryan. 1995. The effect of loan portfolio composition on the market reaction to and anticipation of loan loss provisions. Journal of Accounting Research 33 (Spring): 77-94.
    • (1995) Journal of Accounting Research , vol.33 , Issue.SPRING , pp. 77-94
    • Liu, C.1    Ryan, S.2
  • 10
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    • Bad news and differential market reactions to announcement of earlier-quarters versus fourth-quarter earnings
    • Mendenhall, R., and W. Nichols. 1988. Bad news and differential market reactions to announcement of earlier-quarters versus fourth-quarter earnings. Journal of Accounting Research 26 (Supplement): 63-86.
    • (1988) Journal of Accounting Research , vol.26 , Issue.SUPPL. , pp. 63-86
    • Mendenhall, R.1    Nichols, W.2
  • 11
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    • The nature of information in commercial bank loan loss disclosures
    • Wahlen, J. 1994. The nature of information in commercial bank loan loss disclosures. The Accounting Review 69 (July): 455-478.
    • (1994) The Accounting Review , vol.69 , Issue.JULY , pp. 455-478
    • Wahlen, J.1
  • 12
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    • A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
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    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.