연구동향 분석

대손충당금설정액의 재량성과 은행가치 관련성 연구

문현주 2005년

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' 대손충당금설정액의 재량성과 은행가치 관련성 연구' 의 주제별 논문영향력
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동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
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' 대손충당금설정액의 재량성과 은행가치 관련성 연구' 의 참고문헌

  • 은행회계해설
  • 은행의 대손충당금전입 조정과 시장반응
    최효순 32 (1) 35 ~ 70 [2003]
  • 개별발생액접근법을 통한 은행의 이익관리연구
    문현주 29 (2) 111 ~ 131 [2004]
  • The nature ofinformation in commercialbank loanlossdisclosures
    Wahlen Wahlen, M. 455 ~ 478 [1994]
  • The impact of the 1989 change in bank capital standards on loan loss provisions and loan write－offs
    Kim, M. 69 ~ 99 [1998]
  • The evaluation by the financial markets of change sin bank loan loss reserve levels
    Elliott, J. 847 ~ 861 [1991]
  • Managing Financial Reports of Commercial Banks the Influence of Taxes33
    Beaty 231 ~ 261 [1995]
  • Loan loss reserves and income smoothing, Theexperience in the U.S,Banking industry
    Ma, C. 487 ~ 497 [1988]
  • Latin American Lending by Major U The Effects of Disclosures about Nonaccrual Loans and Loan Loss Provisions
    Griffin 831 ~ 846 [1991]
  • Journal of Accounting Research 27
    Beaver 157 ~ 178 [1989]
  • Information and Contagion Effects of Bank Loan-Loss Reserve Announcements
    Docking, D. S 219 ~ 239 [1997]
  • Evidence of Earnings management from the provision for bad debts26
    McNichols 1 ~ 31 [1988]
  • Discretionary Behavior with respect to Allowances for Loan Loss Accruals and Behavior of Security Prices
    Beaver, W H 177 ~ 206 [1996]
  • Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters
    Liu, C 133 ~ 146 [1997]
  • Bank loan loss provisions：A reexamination of capital management, earnings management and signaling effects
    Ahmed, A. 1 ~ 25 [1999]
  • Bank Differences in the Coordination of Regulatory Capital
    Collins 263 ~ 291 [1995]