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Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey (SLOOS). (2013). Zaman, Saeed ; Balasubramanyan, Lakshmi ; Thomson, James B.
In: Working Papers (Old Series).
RePEc:fip:fedcwp:13-13.

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  1. Bank Loan Loss Provisions Research: A Review. (2017). Ozili, Peterson.
    In: MPRA Paper.
    RePEc:pra:mprapa:76495.

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  2. Are fair value options created equal? A study of SFAS 159 and earnings volatility. (2017). Wu, Wei ; Couch, Robert ; Thibodeau, Nicole.
    In: Advances in accounting.
    RePEc:eee:advacc:v:38:y:2017:i:c:p:15-29.

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References

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  2. ____. 2009b. Loan Loss Provisions in Spain: A Working Macroprudential Tool. http://www.bde.es/f/webbde/Secciones/Publicaciones/InformesBoletinesRevistas/RevistaEstabilidad Financiera/09/Noviembre/ief0117.pdf.
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  3. ____. May 1999. Is Bank Supervision Central to Central Banking? The Quarterly Journal of Economics, 114(2), 629-53.

  4. Ahmed, S.; C. Takeda and S. Thomas. 1999. Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signalling Effects. Journal of Accounting and Economics, 28, 1-25.

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  8. Bassett, W.; J.C. Driscoll; M.B. Chosak and E. Zakrajsek. 2012. Changes in Bank Lending Standards and the Macroeconomy Federal Reserve Board Discussion Paper.
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  9. Beatty, A. and Scott Liao. 2009. Regulatory Capital Ratios, Loan Loss Provisioning and ProCyclicality, Ohio State University Working Paper.
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  10. Bernanke, B. and S. Lown. 1991. The Credit Crunch. Brookings Papers on Economic Activity, (2), 205-47.

  11. Dugan, J.C. March 2, 2009. Loan Loss Provisioning and Pro-Cyclicality, C. o. t. Currency, Institute of International Bankers.
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  12. Fillat, J.L. and J Montoriol-Garriga. 2010. Addressing the Pro-Cyclicality of Capital Requirements with a Dynamic Loan Loss Provisioning System. Federal Reserve Bank of Boston QAU Working Paper Series, QAU10-4.

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  15. Laeven, L. and G. Majnono. 2003. Loan Loss Provisioning and Economic Slow Downs: Too Much to Late? Journal of Financial Intermediation, 12, 178-97.

  16. Lobo, G.L. and D.H. Yang. 2000. Bank Managers' Heterogeneous Decisions on Discretionary Loan Loss Provisions. Review of Quantitative Finance and Accounting, 16, 223-50.
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  17. Lown, C. and D. Morgan. 2006. The Credit Cycle and the Business Cycle: New Findings Using the Loan Officer Opinion Survey. Journal of Money, Credit and Banking, 38(6), 1575-97.

  18. Lown, C.; D. Morgan and S. Rohatgi. 2000. Listening to Loan Officers: Commercial Credit Standards, Lending and Output. The Federal Reserve Bank of New York Policy Review.
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  19. Peek, Joe and Eric Rosengren. 1995. Bank Regulation and the Credit Crunch. Journal of Banking and Finance, 19(3-4), 679-92.

  20. Peek, Joe; Eric Rosengren and Geoffrey Tootell. December 2003. Identifying the Macroeconomic Effect of Loan Supply Shocks. Journal of Money, Credit and Banking, 35(6), 931-46.

  21. Saurina, J. 2009a. Dynamic Provisioning: The Experience of Spain. The World Bank Group: Crisis Response: Public Policy for the Private Sector, (Note Number 7).
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  22. Whalen, J.M. 1994. The Nature of Information in Commercial Bank Loan Loss Disclosures. The Accounting Review, 69, 456-80.
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  6. Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey (SLOOS). (2013). Zaman, Saeed ; Thomson, James ; Balasubramanyan, Lakshmi.
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  7. Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey (SLOOS). (2013). Zaman, Saeed ; Balasubramanyan, Lakshmi ; Thomson, James B.
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