The relationship between risk and capital in commercial banks

RE Shrieves, D Dahl - Journal of banking & finance, 1992 - Elsevier
This study investigates the relationship between changes in risk and capital in a large sample
of banks. A positive association between changes in risk and capital is found. The fact that …

Discretionary accounting and the behavior of Japanese banks under financial duress

RE Shrieves, D Dahl - Journal of Banking & Finance, 2003 - Elsevier
This paper investigates utilization of discretionary accounting practices in the context of
international bank regulation under the Basle Accord. Specifically, we explore implications of …

[PDF][PDF] Scale matters: community banks and compliance costs

D Dahl, A Meyer, M Neely - The Regional Economist, 2016 - stlouisfed.org
Background Past studies have uncovered evidence that compliance costs can be spread
more efficiently across larger banks than smaller ones. But these studies are limited to …

[PDF][PDF] 'Banking deserts' become a concern as branches dry up

D Dahl, M Franke - Population, 2017 - stlouisfed.org
By Drew Dahl and Michelle Franke if closed would create new banking deserts. Our analysis
is based on demographic and economic data collected for the county subdivision in which …

The influences of examiners and auditors on loan-loss recognition

D Dahl, JP O'Keefe, GA Hanweck - FDIC Banking Rev., 1998 - HeinOnline
he financial statements of a bank are studied by a number of people both inside and outside
the bank (bank management, bank creditors and owners, state and federal regulators and …

Regulation, recession, and bank lending behavior: The 1990 credit crunch

RE Shrieves, D Dahl - Journal of Financial Services Research, 1995 - Springer
This article utilizes a pooled time-series and cross-section sample of banks to investigate
the causes of the credit contraction which occurred during the 1990–1991 period. The …

The impact of regulation on bank equity infusions

D Dahl, RE Shrieves - Journal of Banking & Finance, 1990 - Elsevier
This article examines the extent to which regulatory capital standards influence infusions of
external equity into commercial banks. While such infusions occur infrequently, they result in …

Bank audit practices and loan loss provisioning

D Dahl - Journal of Banking & Finance, 2013 - Elsevier
I empirically examine the evolution of loan loss accounting across banks that differ categorically
by external auditing practice. Using a partial adjustment model, and a sample of 75,505 …

Prompt corrective action and bank efforts to recover from undercapitalization

D Dahl, MF Spivey - Journal of Banking & Finance, 1995 - Elsevier
This study empirically examines the likelihood and timing of bank recoveries from positions
of undercapitalization. Our findings indicate that: (1) There appears to be only a limited …

Financing loan growth at banks

D Dahl, RE Shrieves, MF Spivey - Journal of Financial Services Research, 2002 - Springer
We analyze investment and financing decisions for a broad sample of affiliated and
independent banks during the 1994–1998 period. Our results indicate that growth in lending at …