| dc.contributor | 會計系 | |
| dc.creator (作者) | Liu, Chi-Chun;Ryan, Stephen G. | |
| dc.creator (作者) | 劉啟群 | zh_TW |
| dc.date (日期) | 1995 | |
| dc.date.accessioned | 12-Oct-2015 16:13:34 (UTC+8) | - |
| dc.date.available | 12-Oct-2015 16:13:34 (UTC+8) | - |
| dc.date.issued (上傳時間) | 12-Oct-2015 16:13:34 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/78962 | - |
| dc.description.abstract (摘要) | 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. | |
| dc.format.extent | 1480751 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Journal of Accounting Research, 33(1), 77-94 | |
| dc.title (題名) | The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions | |
| dc.type (資料類型) | article | en |
