National bank window dressing, 1866-1871

Christopher Hoag

Accounting History Review, 2015, vol. 25, issue 1, 27-41

Abstract: Market observers accused national banks of window dressing their balance sheets after the American Civil War. A test of window dressing compares two distinct series of legal tender reserves of Philadelphia banks from 1866 to 1871. The test provides some evidence that Philadelphia banks window dressed aggregate legal tender reserves by about 6%. At least in the aggregate, bank window dressing was not overly large during this period.

Date: 2015
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DOI: 10.1080/21552851.2015.1004550

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