Acknowledgments
The Offce of the Comptroller of the Currency and John Carroll University disclaim any responsibility for any publication or statements by any of their employees. The views expressed here are those of the authors and do not necessarily refect the views of the agency or the authors' colleagues on the staffs of the agency. Some of this research was done while Mr. Jacques was affliated with the OCC. We thank Richard Brown of the FDIC's Division of Research and Statistics for providing the data. We also thank Jim Barth, Robert DeYoung, Ed Kane, and two anonymous referees for providing useful insights and comments. All remaining errors are our responsibility.