July 1, 1994The Accounting Review559 citations

The Nature of Information in Commercial Bank Loan Loss Disclosures.

JWJames M. WahlenIndiana University Bloomington

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Abstract

Abstract Analyzes three separate disclosures of changing default risks for information about future bank cash flows and examines how investors impound this information in bank stock prices. Impact of bank loan portfolio cash flows and default risks on bank stock market values; Commercial bank loan loss accounting; Set of cash flow prediction tests.

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James M. Wahlen (Fri,) studied this question.

synapsesocial.com/papers/6a6bf5d6b1ab7113b2b3a8a2 https://doi.org/https://doi.org/10.2308/tar-9412141438

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