Stock market valuation of gains and losses on commercial banks' investment securities: an empirical analysis

Article Abstract:

The findings of previous studies indicating a negligible impact of unrealized gains/losses (URGL) and a negative effect of realized gains/losses (SGL) on bank stock returns are challenged. It is argued that these results may be incorrect because they did not take into account the changes in value of other net assets caused by interest rate fluctuations. It is demonstrated that URGL and SGL positively affect back returns in normal periods in a significant way.

Research, Securities, Valuation

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The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs

Article Abstract:

A study was conducted to examine the effects of the 1989 regulatory change in bank capital standards on managerial decisions on certain accruals. Results show that loan loss provisions of banks with low capital ratios were reduced after 1989, while provisions of banks with high capital ratios were unaffected. The write-offs of banks with high and low capital ratios increased after 1989, with a greater increase for banks with high capital ratios.

Accrual Accounting, Management, Accrual basis accounting, Deferred income (Business), Deferred income

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Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects

Article Abstract:

The regulatory changes in regards to bank capital, capital, and earnings management are investigated and discussed. Loan loss provisions in regard to capital and earnings are described and detailed, also.

United States, Statistical Data Included, Accounting and auditing, Loan loss reserves, Bank loans, Bank capital, Bank earnings

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