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FDIC Banking Review

1998 - Vol. 11, No. 4

Chairman   Donna Tanoue Division of Research and Statistics, Director Wm. Roger Watson Deputy Directors Barry Kolatch Steven A. Seelig Editor Steven A. Seelig Editorial Committee Jack T. Reidhill Detta Voesar Managing Editor   Detta Voesar Editorial Secretary   Cathy Wright Design and Production   Geri Bonebrake

Mutual-to-Stock Conversions (203kb PDF File - PDF help or hard copy) 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 Recognition (199kb PDF File - PDF help or hard copy) 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 (115kb PDF File - PDF help or hard copy) 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.