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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/78962

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Title:	The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions
Authors:	Liu, Chi-Chun;Ryan, Stephen G. 劉啟群
Contributors:	會計系
Date:	1995
Issue Date:	2015-10-12 16:13:34 (UTC+8)
Abstract:	The article reports on the composition of banks` loan portfolios and how this affects the timeliness of loan loss reserves, which in turn impacts the relation between security returns and such provisions. The greater the discretion over loan loss provisions the lower the timeliness of loss provisions is relative to information on loan defaults. The use of the proportion of small renegotiated loans in the measurement of the timeliness of loan loss provisions it is found that the sign of the market reaction and the strength of market anticipation are different.
Relation:	Journal of Accounting Research, 33(1), 77-94
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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