First National Bank Corp (A)

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Case

Reference no. 9-192-042

Subject category: Finance, Accounting and Control

Authors: Mary E Barth (Stanford Graduate School of Business, Stanford University); Charles A Nichols III (Harvard Business School)

Published by: Harvard Business Publishing

Originally published in: 1991

Version: 12 April 1994

Length: 21 pages

Data source: Generalised experience

Topics: Business ethics; Financial statements; Auditing; Loan evaluation

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Abstract

First National Bank Corp, a major regional bank in the Northeast, must decide how large a provision for credit losses to accrue in its 1990 financial statements. The recession in New England has caused serious problems in its loan portfolio.

Location:

United States

Size:

USD3 billion revenues, 12,000 employees

Other setting(s):

1990