The DOI matches its OpenAlex record; 9 of the 9 references it cites were found in a registry or an index.
The Nature of Information in Commercial Bank Loan Loss Disclosures.
Abstract
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.
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Cites
The Market for "Lemons": Quality Uncertainty and the Market Mechanism
Akerlof, G. A. (1970) · The Quarterly Journal of Economics · doi:10.2307/1879431 · Cited by 23,016
Good News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Reputation and imperfect information
Kreps, D. M., & Wilson, R. (1982) · Journal of Economic Theory · doi:10.1016/0022-0531(82)90030-8 · Cited by 3,087
The Informational Role of Warranties and Private Disclosure about Product Quality
Grossman, S. J. (1981) · The Journal of Law and Economics · doi:10.1086/466995 · Cited by 2,483
Predation, reputation, and entry deterrence
Milgrom, P., & Roberts, J. (1982) · Journal of Economic Theory · doi:10.1016/0022-0531(82)90031-x · Cited by 1,846
Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research
Bernard, V. L. (1987) · Journal of Accounting Research · doi:10.2307/2491257 · Cited by 548
Capital adequacy ratio regulations and accounting choices in commercial banks
Moyer, S. E. (1990) · Journal of Accounting and Economics · doi:10.1016/0165-4101(90)90027-2 · Cited by 506
Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks
Scholes, M. S., Wilson, G. P., & Wolfson, M. A. (1990) · Review of Financial Studies · doi:10.1093/rfs/3.4.625 · Cited by 442
Nondisclosure and Adverse Disclosure as Signals of Firm Value
Teoh, S. H., & Hwang, C.-Y. (1991) · Review of Financial Studies · doi:10.1093/rfs/4.2.283 · Cited by 125
Cited by
Earnings management and corporate governance: the role of the board and the audit committee
Xie, B., Davidson, W. N., & DaDalt, P. J. (2003) · Journal of Corporate Finance · doi:10.1016/s0929-1199(02)00006-8 · Cited by 2,777
Capital markets research in accounting
Kothari, S. P. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00030-1 · Cited by 2,560
Value-relevance of nonfinancial information: The wireless communications industry
Amir, E., & Lev, B. (1996) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(96)00430-2 · Cited by 1,301
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 information content of mandatory risk factor disclosures in corporate filings
Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H.-M., & Steele, L. B. (2014) · Review of Accounting Studies · doi:10.1007/s11142-013-9258-3 · Cited by 923
Metadata
- Authors
- Wahlen, J. M.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 1994-07-01
- Volume
- 69
- Issue
- 3
- Pages
- 455-478
- ISSN
- 0001-4826 (ISSN-L)
- OpenAlex
- W1608820846
- Cited by
- 520
- References
- 9
- FWCI
- 38.00
- Type
- journal article
- Language
- en
- Open access
- closed
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- Wahlen, J. M. (1994). The Nature of Information in Commercial Bank Loan Loss Disclosures. The Accounting Review. https://doi.org/10.2308/tar-9412141438
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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.
