Journal Article
Bank loan-loss accounting: a review of theoretical and empirical evidence
Wall, Larry D.; Koch, Timothy W. (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
Medlin advocates old-fashioned management for banks and thrifts
anonymous (1992-04)
Financial Update , Issue Apr , Pages 8

Journal Article
Fed announces sound risk management guidelines for private banking activities
anonymous (1997-07)
Financial Update , Volume 10 , Issue Jul , Pages 5

Conference Paper
Sustaining a tradition of excellence
Strickland, Robert (1984)
Proceedings

Conference Paper
Customer and employee feedback
Wells, Joel R. (1984)
Proceedings

Conference Paper
Innovation through experimentation
Jacobsen, Thomas H. (1984)
Proceedings

Working Paper
Managerial rents and optimal regulatory intervention in troubled banks
Rebello, Michael J.; Noe, Thomas H.; Wall, Larry D. (1993)
FRB Atlanta Working Paper , Paper 93-6