Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
01621nam a2200313 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
C00059310c |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
DO-SdBDB |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230314233131.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
120716s20112011sp-a g 000 0 engsd |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DO-SdBDB |
| Language of cataloging |
spa |
| Transcribing agency |
DO-SdBDB |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
e-sp |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HC 381 |
| Item number |
.A5 .B35 201118E |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pérez, Daniel |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Do dynamic provisions reduce income smoothing using loan loss provisions? / |
| Statement of responsibility, etc. |
Daniel Pérez, Vicente Salas-Fumás, Jesús Saurina. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Madrid : |
| Name of publisher, distributor, etc. |
Banco de España, |
| Date of publication, distribution, etc. |
2011. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
31 páginas : |
| Other physical details |
ilustradas con gráficos ; |
| Dimensions |
30 cm. |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Documentos de trabajo, |
| International Standard Serial Number |
0213-2710 ; |
| Volume/sequential designation |
no.1118 |
| 505 1# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Introduction, 9 -- |
| Title |
2. Loan loss provision framework in Spain, 11 -- |
| -- |
3. Econometric model and data set, 14 -- |
| -- |
4. Empirical results and discussion, 17 -- |
| -- |
5. Conclusion, 22 -- |
| -- |
References, 23. |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
Los bancos españoles tuvieron que realizar provisiones estadísticas contracíclicas en el período 2000-2004, comunicando los importes al mercado. Este documento muestra como se creó un instrumento natural que permite testar si los bancos suavizan el resultado para despistar a los inversores o, por el contrario, el alisamiento del resultado se utiliza para aliviar fricciones existentes en los mercados. |
| 610 2# - SUBJECT ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Banco de España. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Préstamos bancarios. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Ingreso mínimo. |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
España. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Salas-Fumás, Vicente. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Saurina, Jesús |
| Dates associated with a name |
, 1966- |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Servicio de estudios. Documentos de trabajo (Banco de España) |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Monografía - Colección General |
