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Korean Journal of Financial Studies 2003;32(1):35-70.
Published online February 28, 2003.
Discretionary Loan Loss Provisioning by Korean Commercial Banks and Stock Price Response
Hyo Soon Choi
은행의 대손충당금전입 조정과 주가반응
최효순
Key Words: 고정이하여신,대손충당금전입,은행,자산건전성 분류,재량적 발생,Banks,Discretionary accrual,Loan loss provisions,Sub-standard loans
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