| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086836 | Journal of Accounting and Economics | 2011 | 20 Pages |
Abstract
⺠We study how loss recognition delays and capital requirements affect bank lending. ⺠Banks with greater delays are more pro-cyclical due to reduced recessionary lending. ⺠Banks with smaller delays increase their non-recessionary pre-provision equity more. ⺠We do not find capital ratio induced pro-cyclicality prior to capital regulation. ⺠Large banks are more vulnerable to capital constraints post-FDICIA/Basel.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Anne Beatty, Scott Liao,