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Author:Koch, Timothy W. 

Journal Article
Bank loan-loss accounting: a review of theoretical and empirical evidence

The philosophy underlying a bank's accounting for loan losses might have a material effect on the net income the firm reports to investors, which is a concern for securities regulators. A bank's loan-loss accounting philosophy might also significantly affect its ability to absorb unexpected future losses, which is a concern for bank supervisors. For example, a bank that follows a conservative loan-loss philosophy (maintains a higher loan-loss allowance) may be better able to absorb unexpected losses but also may have more freedom to manage reported earnings. This article focuses on the extent ...
Economic Review , Volume 85 , Issue Q2 , Pages 1-20

Journal Article
The relationship between the S&P 500 index and S&P 500 index futures prices

Economic Review , Issue May , Pages 2-10

Conference Paper
Banks' discretionary loan loss provisions: how important are constraints and asymmetries?

Proceedings , Paper 618

Journal Article
On the uniqueness of community banks

To the public, all banks seem alike. But banking insiders make important distinctions between community banks and all other banks. Policymakers worry that community banks? unique characteristics threaten their survival in the face of industry consolidation. However, despite dramatic regulatory and technological changes in the industry in the past two decades, community banks have not only survived but often prospered. ; This article explores the differences between community banks and larger banks to discover what makes community banks unique. Large banks engage primarily in transactional ...
Economic Review , Volume 90 , Issue Q 1 , Pages 15-36

Working Paper
The use of accruals to manage reported earnings: theory and evidence

This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may have an important influence on the relationship between accruals and latent earnings. Among the possible relationships suggested by the model are strategies we call Smooth Income, Occasional Big Bath, Live for Today, and Maximize Variability, each of which suggests a different reporting strategy pursued by managers. Most empirical tests of ...
FRB Atlanta Working Paper , Paper 2000-23

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Wall, Larry D. 3 items

Hein, Scott E. 1 items

Kawaller, Ira G. 1 items

Koch, Paul D. 1 items

MacDonald, Steven Scott 1 items

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