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The role of conservatism in loan los...

Ditchkus, Linda Valerie.

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The role of conservatism in loan loss provisioning.

Record Type:	Electronic resources : Monograph/item
Title/Author:	The role of conservatism in loan loss provisioning./
Author:	Ditchkus, Linda Valerie.
Description:	124 p.
Notes:	Source: Dissertation Abstracts International, Volume: 67-08, Section: A, page: 3052.
Contained By:	Dissertation Abstracts International67-08A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3232324
ISBN:	9780542849404

The role of conservatism in loan loss provisioning.
Ditchkus, Linda Valerie.

The role of conservatism in loan loss provisioning. - 124 p.

Source: Dissertation Abstracts International, Volume: 67-08, Section: A, page: 3052.

Thesis (D.B.A.)--University of Phoenix, 2006.

Banker motivation for loan loss provisioning has been extensively researched. Results have been inconclusive or divergent. No studies have evaluated the relationship between loss provisioning and conservative leadership characteristics. As accounting standards are steered away from the underlying concept of conservatism, understanding whether conservative leadership characteristics are associated with management's accounting decisions is timely and important. The purpose of this quantitative research study was to determine whether loan loss provisioning behaviors between 1984 and 2004, by conservative commercial bank management in the United States, had a pattern of sensitivity that is similar to conservative accounting behaviors. The results suggested that conservatism did have an association with provisioning behaviors; however, determining the pattern of sensitivity will require additional research.

ISBN: 9780542849404Subjects--Topical Terms:

1020666
Business Administration, Accounting.

The role of conservatism in loan loss provisioning.
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035 $a (UnM)AAI3232324
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100 1 $a Ditchkus, Linda Valerie. $3 1920197
245 1 4 $a The role of conservatism in loan loss provisioning.
300 $a 124 p.
500 $a Source: Dissertation Abstracts International, Volume: 67-08, Section: A, page: 3052.
500 $a Adviser: Jerry Roger.
502 $a Thesis (D.B.A.)--University of Phoenix, 2006.
520 $a Banker motivation for loan loss provisioning has been extensively researched. Results have been inconclusive or divergent. No studies have evaluated the relationship between loss provisioning and conservative leadership characteristics. As accounting standards are steered away from the underlying concept of conservatism, understanding whether conservative leadership characteristics are associated with management's accounting decisions is timely and important. The purpose of this quantitative research study was to determine whether loan loss provisioning behaviors between 1984 and 2004, by conservative commercial bank management in the United States, had a pattern of sensitivity that is similar to conservative accounting behaviors. The results suggested that conservatism did have an association with provisioning behaviors; however, determining the pattern of sensitivity will require additional research.
590 $a School code: 0850.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Business Administration, Management. $3 626628
650 4 $a Business Administration, Banking. $3 1018458
690 $a 0272
690 $a 0454
690 $a 0770
710 2 0 $a University of Phoenix. $3 1018420
773 0 $t Dissertation Abstracts International $g 67-08A.
790 1 0 $a Roger, Jerry, $e advisor
790 $a 0850
791 $a D.B.A.
792 $a 2006
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3232324