Accounting for Loan Losses: Is Dynamic Provisioning the Answer? Dynamic provisioning could result in more robust and countercyclical loan loss provisions and levels of the allowance of loan and lease losses.
| Year of publication: |
2009
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|---|---|
| Authors: | Betancourt, Luis ; Baril, Charles P. |
| Published in: |
Bank accounting & finance. - New York, NY : Aspen Publishers, ISSN 0894-3958, ZDB-ID 10474754. - Vol. 22.2009, 6, p. 9-16
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