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

Kim, Myung-Sun and William Kross

Journal of Accounting and Economics, 1998, vol. 25, issue 1, pages 69-99

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Journal of Accounting and Economics is edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

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