The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions

The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions

We examine the impact of SFAS 133, Accounting for Derivative Instruments and Hedging Activities, on the reporting behavior of commercial banks and the informativeness of their financial statements. We argue that, because mandatory recognition of hedge ineffectiveness under SFAS 133 reduced banks’ ab...

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Bibliographic Details
Main Authors: RANASINGHE, Tharindra, Kilic, E., Lobo, G., Sivaramakrishnan, K.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2012
Subjects:
SFAS 133
Income smoothing
Hedging
Derivatives
Loan loss provisions
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/880
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2113381
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/880
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2113381

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