The Accounting Review Vol. 69 No. 3 1994
The Nature of Information in Commercial Bank Loan Loss Disclosures.
Abstract
Analyzes three separate disclosures of changing default risks for information about future bank cash flows and examines how investors impound this information in bank stock prices. Impact of bank loan portfolio cash flows and default risks on bank stock market values; Commercial bank loan loss accounting; Set of cash flow prediction tests.
- DOI
- 10.2308/tar-9412141438
- Volume
- 69
- Issue
- 3
- Pages
- 455-478
- Language
- en
- Sources
- openalex crossref