The Evaluation by the Financial Markets of Changes in Bank Loan Loss Reserve Levels.
研究了1987年花旗银行等银行增加贷款损失准备金公告以及波士顿银行后续核销公告的信息含量，分析市场如何解读这些事件。
Abstract Examines the information content of announcements of increased reserves for loan loss by Citicorp and other banks, and the later write-off announcement made by the Bank of Boston in 1987. Bank accounting for loan losses; Study of the events surrounding the Citicorp and Bank of Boston announcements; Implication of Citicorp's increase in loan loss reserves.