| Summary: | 碩士 === 國立成功大學 === 財務金融研究所 === 102 === This thesis studies discretionary loan loss provision, loan loss reserve, and net charge-off accounts in banking industry. The result is based on 215 active commercial banks in US provided by Bankscope. First, the income smoothing effect does not exhibit in our sample. That is, these banks do not alter loan loss provision to suit the financial notions. Second, loan loss provision and loan loss reserve can forecast the next period of net charge-off. In particular, the large banks (the 80th percentile) predict better than the small banks (the 20th percentile), because of the abundant information.
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