Data for: Test-Bedding the New Reporting Standards for Loan Loss Reserves

The file Data-Reporting Standards-9June2020.xlsx includes two panels. One contains definitions of the variables that are used in the data analysis in "Test-Bedding the New Reporting Standards for Loan Loss Reserves" and the other contains the spreadsheet with the data for the variables.文件Data-Reporting Standards-9June2020.xlsx包含两个数据面板。其中一个面板收录了《贷款损失准备金新报告标准试部署（Test-Bedding the New Reporting Standards for Loan Loss Reserves）》一文数据分析所用变量的定义，另一个面板则存放了对应变量的数据集。