Bank loan-loss accounting: a review of theoretical and empirical evidence

By L. Wall, T. Koch. 2000

227 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/f0f268901ffd8763519edabc9d8da73c5811d133

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Citations in the corpus

Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes (2006, background): “15 Wall and Koch (2000) point out the different views that accounting authorities and market regulators”
Credit Cycles, Credit Risk, and Prudential Regulation (2006, background): “Wall and Koch (2000) underline the differences in approaches between banking and market regulators regarding provisioning policies.”
Procyclicality of the financial system and financial stability: issues and policy options (2001, background): “91 See Wall and Koch (2000) for a useful summary of accounting concepts in the United States and their relationship with relevant economic concepts.”
Investor protection, prospect theory, and earnings management: An international comparison of the banking industry (2005, unknown): “An example, taken from Wall and Koch (2000) , is provided to see why bank earnings management is the concern of researchers, regulators and market.”
Bank Loan Loss Provisions Research: A Review (2017, background): “Emerging country-specific studies since Wall and Koch (2000) show that the value relevance of reported LLP estimates as well as the determinants of the level of discretionary LLPs are influenced by unique national characteristics.”
Delayed Expected Loss Recognition and the Risk Profile of Banks: delayed loss recognition and the risk profile of banks (2015, unknown): “This perspective underpins calls for loan loss provisioning to be more forward looking by considering the full extent of future expected losses (e.g., Wall and Koch (2000), Borio et al. (2001), Financial Stability Forum (2009)).”
Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking (2012, unknown): “…future expected losses into loan provisioning decisions and mitigate pro-cyclicality, it also increases potential for opportunistic or misguided accounting behavior by managers that can degrade bank transparency and lead to negative consequences along other dimensions (e.g., Wall and Koch, 2000).”
Thoughts on Financial Accounting and the Banking Industry (2014, unknown): “3 In contrast, prudential bank regulation seeks to limit the frequency and cost of bank failures, and to protect the financial system as a whole by limiting the frequency and cost of systemic crises (e.g., Wall and Koch, 2000; Rochet, 2005).”
Do loan loss reserves behave like capital? Evidence from recent bank failures (2014, unknown): “The issue of whether loan loss reserves should be added back as capital is a controversial one from an accounting and economic perspective (Wall and Koch, 2000).”
Financial Distress and Bank Lending Relationships (2003, background): “See Collins, Shackelford and Wahlen (1995), Beaver and Engel (1996) and Wall and Koch (2000) for evidence on such smoothing. related news story that the attempted restructuring of debt was due to financial difficulties.”
Bank earnings and regulatory capital management using available for sale securities (2017, unknown): “See Wall and Koch (2000) for a summary of this literature.”
Do Islamic banks use loan loss provisions to smooth their results (2010, background): “Wall and Koch (2000) explain these differences through the diversity of selected samples and the study periods.”
Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks (2011, result): “Wall and Koch (2000 ) i n a later study also corroborated the findings of Ahmed et al. (1999) and Kim and Kross (1998).”