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FDIC Banking Review
1998 - Vol. 11, No. 4
Division of Research
Wm. Roger Watson
Steven A. Seelig
Jack T. Reidhill
Design and Production
by Joseph A. Colantuoni
This article examines factors that affect conversion returns. the author concludes that preconversion equity in mutual thrifts is what creates windfall gains that accompany mutual-to-stock conversions.
The Influence of Examiners and Auditors on Loan-Loss
by Drew Dahl, John P. O’Keefe, and Gerald A. Hanweck
The authors find that when bankers have some discretion in their treatment of loan losses, bank examiners—but not auditors—influence the timing of loan-loss recognition. For their part, auditors appear to focus on the provision for loan losses.
Recent Developments Affecting Depository Institutions
by Lynne Montgomery
This regular feature of the FDIC Banking Review contains information on regulatory agency actions, state legislation and regulation, and articles and studies pertinent to banking and deposit insurance issues.
Banking Review - 1998 Vol. 11 No. 4, Full Edition
(557kb PDF File - PDF help or hard copy)
The views expressed are those of the authors and do not necessarily reflect official positions of the Federal Deposit Insurance Corporation. Articles may be reprinted or abstracted if the FDIC Banking Review and author(s) are credited. Please provide the FDIC's Division of Research and Statistics with a copy of any publications containing reprinted material.
Single-copy subscriptions are available to the public free of charge. Requests for subscriptions, back issues or address changes should be mailed to: FDIC Banking Review, Office of Corporate Communications, Federal Deposit Insurance Corporation, 550 17th Street, N.W., Washington, DC 20429.
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