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Income smoothing behavior among US banks a comparison of before and after policy change in 1999

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dc.contributor.committeeMemberMamun, Abdullah
dc.contributor.committeeMemberTannous, George
dc.contributor.committeeMemberMishra, Dev
dc.contributor.committeeMemberMaung, Min
dc.contributor.committeeMemberUrsel, Nancy
dc.creatorAlam, Md Didarul 1984-
dc.date.accessioned2020-02-11T21:08:25Z
dc.date.available2020-02-11T21:08:25Z
dc.date.created2015-09
dc.date.issued2015-10-02
dc.date.submittedSeptember 2015
dc.date.updated2020-02-11T21:08:25Z
dc.description.abstractWe investigate income smoothing behaviour for US bank holding companies. Our sample period covers from 1991 to 2013. We investigate whether policy change in late 90s affects income smoothing behaviour. Federal Financial Institutions Examination Council (FFIEC) introduced restrictive regulations to charge off of homogenous loans. We find that income smoothing continues even after the policy change but the association between provisioning and heterogeneous loans is not evident. However we get a significant positive association between provisioning and noninterest income. Moreover policy impacts in income smoothing process. The association between previous year charge off of homogenous loan and current year recovery was strong in 90s US financial institution. But after policy change, this relationship weakened. However, income smoothing avenue through previous year charge off of heterogeneous loan and current year recovery is still obvious. The association between current year recovery and gross loan charge off does not change for homogenous loan after policy change but this relationship for heterogeneous loan is stronger even after policy change.
dc.format.mimetypeapplication/pdf
dc.identifier.urihttp://hdl.handle.net/10388/12621
dc.subjectIncome Smoothing
dc.subjectPolicy change
dc.subjectCharge off
dc.subjectRecovery
dc.titleIncome smoothing behavior among US banks a comparison of before and after policy change in 1999
dc.typeThesis
dc.type.materialtext
thesis.degree.departmentEdwards School of Business
thesis.degree.disciplineFinance
thesis.degree.grantorUniversity of Saskatchewan
thesis.degree.levelMasters
thesis.degree.nameMaster of Science (M.Sc.)

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