Latin American Lending by Major U.S. Banks: The Effects of Disclosures about Nonaccrual Loans and Loan Loss Provisions.
研究1987年美国13家大型银行披露巴西贷款转为非应计状态并增加贷款损失准备时，其股东回报如何受影响。
Abstract Examines how stockholders' returns of 13 of the largest American money-center and regional banks were affected by disclosures made during 1987 regarding decisions to place Brazilian loans on a nonaccrual basis and to increase loan loss reserves to recognize the higher probability of default and the lower present value of future interest and principal.