articleJournal of Accounting and EconomicsMay 4, 2012Closed access

Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking

RMRobert M. BushmanCDChristopher D. Williams

University of North Carolina at Chapel Hill · University of Michigan–Ann Arbor · +1 more institution

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Abstract

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703
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73.17
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100%
References
89
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Authors

2

Topics & keywords

Topics
Keywords
  • Provisioning
  • Loan
  • Transparency (behavior)
  • Discretion
  • Business
  • Accounting
  • Unintended consequences
  • Earnings
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