1Bikker, J. A., Hu. H. (2002), Cyclical patterns in profits, provisioning and lending of banks and procyclicality of the new Basel capital requirements, Banca Nazionale del Lavaro Quarterly Review 55, 143 - 175.
2Bikker, Jakob and Paul Metzemakers (2003), Bank provisioning behavior and procyclicality, DNB Staff Reports No. 111.
3Laeven. L., Majnoni, G. (2003), Loan loss provisioning and economic slowdowns: too much, too late? Journal of Financial Intermediation 12, 178 - 197.
4Borio, Claudio and Philip Lowe (2001), To provision or not to provision, BIS Quarterly Review September.
5Cavallo, Michele and Majnoni, Giovanni (2001), Do banks provision for bad loans in good tittles? Word Bank Policy Research, Working Paper, No. 2619.
6Mann, Fiona and Ian Michael (2002), Dynamic Provisioning: Issues and Application, Bank of England Financial Stability Review, December pp. 128 - 135.
7财政部.《金融企业会计制度》[Z].,2001年11月27日..
8《巴塞尔新资本协议》.
9Cavllo and Majnoni.Do Banks Provision for Bad Loans in Good Times?Empirical Evidence and Policy Implications [C] .World Bank Working Paper,2001 (June) ,No.2619.
10Chiuri et al.The Macroeconomic Impact of Capital Requirements in Emerging Economies: Past Evidence to Assess the Future [J] .Journal of Banking and Finance,2002 (5) : 905-907.
4Beatty, A., Liao, S. Do Delays in Expected Loss Recognition Affect Banks' Willingness to Lend? [J]. Journal ofAccounting and Economics, 2011, 52 (1) : 1-20.
5Beaver, W., Engel, E. Discretionary Behavior with Respect to Allowances for Loan Losses and the Behavior of Se- curity Prices[J]. Journal of Accounting and Economics, 1996, 22( 1 ) : 177-206.
6Bikker, J. A., Metzemakers, P. A. Bank Provisioning Behavior and Pro-cyclicality [J]. Journal of International Fi- nancial Markets Institutions and Money, 2005, 15 (2): 141-157.
7Bouvatier, V., Lepetit, L., Banks' Procyclical Behavior: Does Provisioning Matter? [J]. Journal of International Financial Markets, Institutions, and Money, 2008 (18): 513-526.
8Borio, C. Monetary and Financial Stability: Here to Stay? [J].Journal of Banking & Finance, 2006 (30--12) : 3407-3414.
9Borio, C., Furfine, C., Lowe, P. Procyclicality of the Financial System and Financial Stability: Issues and Policy Options[R]. Working Paper, 2001 ( 1 ) : 1-58.
10Craig, S., Davis, P. and Pascual, A. Sources of Pro-cyclicality in East Asian Financial System [R]. Economics and Finance Working Papers, 2006.