대손충당금설정액의 재량성과 은행가치 관련성 연구 = The Discretionary Behaviors of Loan Loss Provisions for Banks and Their Value Relevance

참고문헌 (Reference)

1 금융감독원, 전국은행연합회, "은행회계해설" 전국은행연합회 2001

2 최효순, "은행의 대손충당금전입 조정과 시장반응" 32 (32): 35-70, 2003

3 문현주, "개별발생액접근법을 통한 은행의 이익관리연구" 29 (29): 111-131, 2004

4 Kim, M S, "The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs" 69-99, 1998

5 Elliott, "The evaluation by the financial markets of changes in bank loan loss reserve levels" 847-861, 1991

6 Wahlen, "The Nature of Information in Commercial Bank Loan Loss Disclosures" 455-478, 1994

7 Beaty, "Managing Financial Reports of Commercial Banks the Influence of Taxes33" 231-261, 1995

8 Ma. C., "Loan loss reserves and income smoothing, The experience in the U. S. Banking industry" 487-497, 1988

9 Griffin, "Latin American Lending by Major U The Effects of Disclosures about Nonaccrual Loans and Loan Loss Provisions" 831-846, 1991

10 Beaver, "Journal of Accounting Research 27" 157-178, 1989

11 Docking, D. S, "Information and Contagion Effects of Bank Loan-Loss Reserve Announcements" 219-239, 1997

12 McNichols, "Evidence of Earnings management from the provision for bad debts26" 1-31, 1988

13 Beaver, W H, "Discretionary Behavior with respect to Allowances for Loan Loss Accruals and Behavior of Security Prices" 177-206, 1996

14 Liu, C, "Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters" 133-146, 1997

15 Ahmed, A. S, "Bank Loan Loss Provisions ; A Reexamination of Capital Management ,Earnings Management and Signaling Effects" 1-25, 1999

16 Collins, "Bank Differences in the Coordination of Regulatory Capital" 263-291, 1995