Income Smoothing over the Business Cycle: Changes in Banks’ Coordinated Management of Provisions for Loan Losses and Loan Charge-offs from the Pre-1990 Bust to the 1990s Boom

Liu, Chi-ChunChi-ChunLiuRyan, StephenStephenRyan2008-10-222018-06-292008-10-222018-06-292006http://ntur.lib.ntu.edu.tw//handle/246246/84895application/pdf232091 bytesapplication/pdfen-USIncome Smoothing over the Business Cycle: Changes in Banks’ Coordinated Management of Provisions for Loan Losses and Loan Charge-offs from the Pre-1990 Bust to the 1990s Boomjournal article10.2308/accr.2006.81.2.421http://ntur.lib.ntu.edu.tw/bitstream/246246/84895/1/7.pdf