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Loan loss reserve accounting and bank behavior

Eliana Balla, Jessica Sackett Romero and Morgan Rose ()

Richmond Fed Economic Brief, 2012, issue Mar, No 12-03

Abstract: The rules governing banks' loan loss provisioning and reserves require a trade-off between the goals of bank regulators, who emphasize safety and soundness, and the goals of accounting standard setters, who emphasize the transparency of financial statements. A strengthening of accounting priorities in the decade prior to the financial crisis was associated with a decrease in the level of loan loss reserves in the banking system.

Keywords: Financial markets; Financial institutions (search for similar items in EconPapers)
Date: 2012
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Handle: RePEc:fip:fedreb:y:2012:i:mar:n:12-03