Anandarajan, Asokan; Hasan, Iftekhar; McCarthy, Cornelia - Suomen Pankki - 2006
The objective of this study is to examine whether and to what extent Australian banks use loan loss provisions (LLPs … capital in the numerator of the capital adequacy ratio. We find some evidence to indicate that Australian banks use LLPs for …. Finally, Australian banks do not appear to use LLPs for signalling future intentions of higher earnings to investors. …