Did the SEC Impact Banks’ Loan Loss Reserve Policies and Their Informativeness?

By Paul J. Beck, Ganapathi S. Narayanamoorthy. 2013

147 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/ac5cb63a96bf7a8212f44bddb1c2b745df1ae5ea

Citations in the corpus

• Do loan loss reserves behave like capital? Evidence from recent bank failures (2014, unknown): “To that extent, one might expect higher loan loss reserves to be associated with greater risk of bank failure during an economic downturn.”
• Policy uncertainty and loan loss provisions in the banking industry (2020, unknown): “…between relevance and reliability: while the amount of nonperforming loans is a more timely measure of loan losses because it takes time to confirm losses and then record them as charge-offs, the charge-offs provide a more reliable indicator of loan losses (Beck and Narayanamoorthy, 2013).”
• Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2014, unknown): “In Varimax rotated factor pattern, we find that the first four models (1)-(4) (i.e., Beaver and Engel, 1996; Kim and Kross, 1998; Kanagaretnam et al., 2010; Beck and Narayanmoorth, 2013) have the most significant loadings on Factor 1.”