The implications of capital ratio and earnings for banks’ loan loss provision timeliness
碩士 === 國立臺灣大學 === 會計學研究所 === 105 === Using a sample of U.S. bank holding companies from 2002 to 2014, I find banks with above-median total capital ratio recognize larger and timelier loan loss provisions. In addition, banks record larger amount of loan loss when they have higher earnings before loan...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/vsn55b |