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Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures, Review of Accounting Studies
Jeffrey Ng, Sugata Roychowdhury
Ng, Jeffrey, and Sugata Roychowdhury. 2014. Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures. Review of Accounting Studies. 19(3): 1234-1279.
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