TY  - BOOK
AU  - Pérez, Daniel.
AU  - Salas, Vicente.
AU  - Saurina, Jesús,
TI  - Earnings and capital management in alternative loan loss provision regulatory regimes
T2  - Documentos de trabajo,
AV  - HC 381 .A5 200614E
PY  - 2006///
CY  - Madrid
PB  - Banco de España
KW  - Administración del portafolio
KW  - Capital
KW  - España
N1  - 1. Introduction, 9 --; 2. The accounting and regulatory frameworks, 12 --; 3. Earnings and capital management, 14 --; 4. Econometric model and data set, 20 --; 5. Results, 23 --; 6. Regulatory policy lessons, 25 --; 7. Conclusions, 27
ER  -