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Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects
Open accessAbstract
This paper exploits the 1990 change in capital adequacy regulations to construct more powerful tests of capital and earnings management effects on bank loan loss provisions. We find strong support for the hypothesis that loan loss provisions are used for capital management. We do not find evidence of earnings management via loan loss provisions. We also document the reasons for the conflicting results on these effects observed in prior studies. Additionally, we find that loan loss provisions are negatively related to both future earnings changes and contemporaneous stock returns contrary to the signaling results documented in prior work.
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The pricing of discretionary accruals
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Louzis, D. P., Vouldis, A. T., & Metaxas, V. L. (2012) · Journal of Banking & Finance · doi:10.1016/j.jbankfin.2011.10.012 · Cited by 1,289
The crisis of fair-value accounting: Making sense of the recent debate
Laux, C., & Leuz, C. (2009) · Accounting, Organizations and Society · doi:10.1016/j.aos.2009.04.003 · Cited by 803
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
Bushman, R. M., & Williams, C. D. (2012) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2012.04.002 · Cited by 784
Corporate governance and earnings management at large U.S. bank holding companies
Cornett, M. M., McNutt, J. J., & Tehranian, H. (2009) · Journal of Corporate Finance · doi:10.1016/j.jcorpfin.2009.04.003 · Cited by 578
Did Fair-Value Accounting Contribute to the Financial Crisis?
Laux, C., & Leuz, C. (2010) · Journal of Economic Perspectives · doi:10.1257/jep.24.1.93 · Cited by 527
Metadata
- Authors
- Ahmed, A. S., Takeda, C., & Thomas, S.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1999-11
- Volume
- 28
- Issue
- 1
- Pages
- 1-25
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3125714376
- Cited by
- 912
- References
- 16
- FWCI
- 28.88
- Type
- journal article
- Language
- en
- Open access
- hybrid
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- Ahmed, A. S., Takeda, C., & Thomas, S. (1999). Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. Journal of Accounting and Economics. https://doi.org/10.1016/s0165-4101(99)00017-8
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
