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Repeated Accounting Write-Offs and the Information Content of Earnings

John A. Elliott; J. Douglas Hanna

Journal of Accounting Research 1996 34, 135

John A. Elliott, J. Douglas Hanna, Repeated Accounting Write-Offs and the Information Content of Earnings, Journal of Accounting Research, Vol. 34, Studies on Recognition, Measurement, and Disclosure Issues in Accounting (1996), pp. 135-155

The Evaluation by the Financial Markets of Changes in Bank Loan Loss Reserve Levels.

John A. Elliott; J. Douglas Hanna

The Accounting Review 1991 66(4), 847-861

Examines the information content of announcements of increased reserves for loan loss by Citicorp and other banks, and the later write-off announcement made by the Bank of Boston in 1987. Bank accounting for loan losses; Study of the events surrounding the Citicorp and Bank of Boston announcements; Implication of Citicorp's increase in loan loss reserves.

Monopolistic Behavior in a Market for Durable Goods

A. J. Douglas; S. M. Goldman

Journal of Political Economy 1969 77(1), 49-59

Search Criteria

Repeated Accounting Write-Offs and the Information Content of Earnings

The Evaluation by the Financial Markets of Changes in Bank Loan Loss Reserve Levels.

Monopolistic Behavior in a Market for Durable Goods