摘要 : We provide evidence that discretionary loan loss provisions (DLLP) convey value-relevant information to the market that is highly dependent upon the state of the economy. DLLP is associated with negative abnormal returns during ba... 展开
作者 | Hegde~ Shantaram P. Kozlowski~ Steven E. |
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作者单位 | |
期刊名称 | 《Journal of banking & finance》 |
页码/总页数 | 106186.1-106186.26 / 26 |
语种 | 英语 |
关键词 | Loan loss provision Bank holding company Business cycle Lending standards Valuation Bank lending |
DOI | 10.1016/j.jbankfin.2021.106186 |
馆藏号 | F-139 |