Does the Loan Loss Reserve of US Commercial Banks Contain Information for Future Level of Charge-off?
碩士 === 國立成功大學 === 財務金融研究所 === 102 === This thesis studies discretionary loan loss provision, loan loss reserve, and net charge-off accounts in banking industry. The result is based on 215 active commercial banks in US provided by Bankscope. First, the income smoothing effect does not exhibit in our...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/5b9w5t |