The Evaluation by the Financial Markets of Changes in Bank Loan Loss Reserve Levels.
The Accounting Review
1991
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.
- DOI
- 10.2308/tar-9605070410
- Volume
- 66 (4)
- Pages
- 847-861
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref