Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures
Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2014
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1180 https://ink.library.smu.edu.sg/context/soa_research/article/2179/viewcontent/LoanLossReservesBehaveCapital_2014_pp.pdf |
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| Institution: | Singapore Management University |
| Language: | English |