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Journal Article
Bank loan-loss accounting: a review of theoretical and empirical evidence
Koch, Timothy W.; Wall, Larry D. (2000-04)
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
How should banks account for loan losses?
Benston, George J.; Wall, Larry D. (2005-10)
The agencies that regulate banks are involved in an ongoing debate about the appropriate way for banks and other lenders to account for default risk on loans. Accounting authorities are concerned with whether the accounting method meets the needs of general-purpose users of financial statements, particularly investors. In contrast, bank supervisors are concerned about banks being inadequately capitalized and possibly failing. ; To shed light on this debate, this article reviews the generally accepted accounting principles (GAAP) currently used, which are based on historic-cost values for ...
Economic Review , Volume 90 , Issue Q4 , Pages 19-38

Journal Article
Examining small business lending in bank antitrust analysis
Frame, W. Scott (1995-03)
The U.S. banking industry has entered an unprecedented period of consolidation and reorganization. This bank merger wave has sparked public policy debate about the desirability of such combinations, particularly in regard to evaluating antitrust considerations. ; More than thirty years ago, legal precedent established the relevant antitrust product market for banking as the cluster of banking products and services. Many are questioning whether a move away from this aggregate approach toward a more traditional product-based antitrust analysis would better reflect today's market realities in ...
Economic Review , Volume 80 , Issue Mar , Pages 31-40

Journal Article
Fed survey shows tightened bank lending standards in 2008
anonymous (2009)
Lending standards and terms for a range of loan types tightened during the fourth quarter of 2008 at both domestic and foreign banks, according to a recent Fed survey of banks' loan officers.
Financial Update , Volume 22 , Issue 1

Journal Article
Credit scoring in small business lending: bane or blessing?
anonymous (1999-04)
Financial Update , Volume 12 , Issue Apr , Pages 1-3

Journal Article
Commercial lending standards are easing, Fed report says
anonymous (1998-10)
Financial Update , Volume 11 , Issue Oct , Pages 8-9

Journal Article
Agencies issue guidance on subprime lending
anonymous (2001-04)
Financial Update , Volume 14 , Issue Apr , Pages 2

Journal Article
Greenspan touts virtues of prudent lending practices
anonymous (2001-04)
Financial Update , Volume 14 , Issue Apr , Pages 3

Journal Article
New program aimed at reducing barriers to lending
anonymous (1993-04)
Financial Update , Issue Apr , Pages 3-4

Journal Article
Fed Gov. Duke: Economy's effects on banks vary
anonymous (2009)
Federal Reserve Gov. Elizabeth Duke recently said that financial turbulence is affecting banks in various ways, noting that while the nation's largest banks have reduced lending, smaller banks as a group have expanded their loan portfolios.
Financial Update , Volume 22 , Issue 2

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