Does the Loan Loss Reserve of US Commercial Banks Contain Information for Future Level of Charge-off?

論文翻譯標題: 美國商業銀行備抵呆帳是否隱含未來呆帳損失之資訊?
  • 陳 映菁

學生論文: Master's Thesis


This thesis studies discretionary loan loss provision loan loss reserve and net charge-off accounts in banking industry The result is based on 215 active commercial banks in US provided by Bankscope First the income smoothing effect does not exhibit in our sample That is these banks do not alter loan loss provision to suit the financial notions Second loan loss provision and loan loss reserve can forecast the next period of net charge-off In particular the large banks (the 80th percentile) predict better than the small banks (the 20th percentile) because of the abundant information
獎項日期2014 8月 18
監督員Tse-Shih Wang (Supervisor)