16
Feb
16

Loan loss reserve accounting and bank behavior

See on Scoop.itBounded Rationality and Beyond

Abstract: The rules governing banks’ loan loss provisioning and reserves require a trade-off between the goals of bank regulators, who emphasize safety and soundness, and the goals of accounting standard setters, who emphasize the transparency of financial statements. A strengthening of accounting priorities in the decade prior to the financial crisis was associated with a decrease in the level of loan loss reserves in the banking system.

See on richmondfed.org



Time is real? I think not

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