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- W1511298209 abstract "In this study, I provide a forward looking approach for assessing the loan portfolio quality of commercial banks. I first develop an accrual reliability categorization for financial institutions and show that existing findings for non-financial firms extend to financial firms. I next demonstrate how supplementing the information in accruals leads to significantly improved assessment of accrual quality. Focusing on commercial banks’ loan portfolios, I supplement information in accruals with footnote disclosures regarding loan portfolio concentrations and regional economic indicators. I show that the resulting loan portfolio quality index (PQI) further isolates less reliable accruals and significantly improves the forecasting of future earnings and stock returns." @default.
- W1511298209 created "2016-06-24" @default.
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- W1511298209 date "2013-01-01" @default.
- W1511298209 modified "2023-09-23" @default.
- W1511298209 title "A Forward Looking Approach for Assessing the Loan Portfolio Quality of Commercial Banks" @default.
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- W1511298209 doi "https://doi.org/10.2139/ssrn.2362043" @default.
- W1511298209 hasPublicationYear "2013" @default.
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