Hasan, Iftekhar; Wall, Larry D. - In: The Financial Review 39 (2004) 1, pp. 129-152
This paper analyzes the determinants of banks' loan loss allowance for samples of U.S. banks and three non-U.S. samples: a group of 21 countries, Canada, and Japan. The model includes fundamental (or nondiscretionary) determinants of the allowance, such as nonperforming loans, and discretionary...