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  • Search: subject:"Loan loss"
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Year of publication
Subject
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Credit risk 247 Kreditrisiko 238 Bank lending 237 Kreditgeschäft 235 Bank 162 Verlust 152 Loss 151 Basel Accord 123 Basler Akkord 123 Loan loss provisions 93 Accounting policy 89 Bilanzpolitik 89 Bankenaufsicht 71 Banking supervision 71 loan loss provisions 71 loan loss provision 66 IFRS 53 Bank regulation 44 Earnings management 44 Bankenregulierung 42 banking 41 Business cycle 40 Bank risk 39 Banks 39 Financial crisis 39 Konjunktur 39 Bankrisiko 38 Welt 38 World 38 Finanzkrise 36 banking system 32 Income smoothing 30 capital adequacy ratio 30 capital adequacy 29 loan loss provisioning 27 Gewinn 26 Profit 26 IFRS 9 25 Non-performing loan 25 Notleidender Kredit 25
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Online availability
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Undetermined 203 Free 198
Type of publication
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Article 323 Book / Working Paper 139 Other 2
Type of publication (narrower categories)
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Article in journal 255 Aufsatz in Zeitschrift 255 Working Paper 55 Arbeitspapier 38 Graue Literatur 37 Non-commercial literature 37 Article 11 research-article 8 Aufsatz im Buch 5 Book section 5 Conference paper 5 Konferenzbeitrag 5 review-article 3 Collection of articles of several authors 1 Conference proceedings 1 Hochschulschrift 1 Konferenzschrift 1 Research Report 1 Sammelwerk 1 Thesis 1
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Language
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English 361 Undetermined 95 German 5 French 1 Hungarian 1 Spanish 1
Author
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Ozili, Peterson K. 12 Kanagaretnam, Kiridaran 11 Lobo, Gerald J. 11 Kowalska, Iwona 9 Olszak, Małgorzata 9 Alessi, Matteo 8 Caporale, Guglielmo Maria 8 Lopez, Juan Sergio 8 Bischof, Jannis 6 Makri, Vasiliki 6 Pesola, Jarmo 6 Roszkowska, Sylwia 6 Bouvatier, Vincent 5 Di Colli, Stefano 5 Haan, Leo de 5 Hasan, Iftekhar 5 Huizinga, Harry 5 Jin, Justin Y. 5 Laeven, Luc 5 Mersni, Hounaida 5 Pastiranová, Oľga 5 Witzany, Jiří 5 Anandarajan, Asokan 4 Ben Othman, Hakim 4 Hansen, Glen 4 Hlawatsch, Stefan 4 Laux, Christian 4 Lepetit, Laetitia 4 Leuz, Christian 4 Leventis, Stergios 4 Lim, Chu Yeong 4 Ng, Jeffrey 4 Nippel, Peter 4 Ojo, Marianne 4 Ostrowski, Sebastian 4 Pipień, Mateusz 4 Ponce, Jorge 4 Riepe, Jan 4 Ahmeti, Skender 3 Bornemann, Sven 3
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Institution
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International Monetary Fund (IMF) 37 International Monetary Fund 21 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 10 Suomen Pankki 4 de Nederlandsche Bank 4 Wydział Zarządzania, Uniwersytet Warszawski 3 Department of Economics, Waikato Management School 2 Deutsche Bundesbank 2 Banca d'Italia 1 Banco de España 1 Bank for International Settlements (BIS) 1 CESifo 1 Central Bank of Luxembourg 1 DIW Berlin (Deutsches Institut für Wirtschaftsforschung) 1 Departament d'Economia, Universitat Jaume I 1 Department of Agribusiness and Applied Economics, North Dakota State University 1 Department of Economics and Related Studies, University of York 1 Department of Economics, Management School 1 EconWPA 1 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 1 Fakultät für Wirtschaftswissenschaft, Otto-von-Guericke-Universität Magdeburg 1 HAL 1 Inter-American Development Bank 1 Maison des Sciences Économiques, Université Paris 1 (Panthéon-Sorbonne) 1 SUERF - The European Money and Finance Forum 1 Stiftung Geld und Währung 1
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Published in...
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IMF Staff Country Reports 20 IMF Working Papers 15 Nepalese journal of finance : a publication of Uniglobe College 13 Journal of banking & finance 12 Journal of accounting & economics 10 MPRA Paper 10 Nepalese journal of economics : a publication of Uniglobe College 9 International review of financial analysis 7 Journal of financial services research : JFSR 6 Review of quantitative finance and accounting 6 The European journal of finance 6 Finance research letters 5 International review of economics & finance : IREF 5 Journal of financial stability 5 Research in international business and finance 5 Review of accounting studies 5 The accounting review : a publication of the American Accounting Association 5 Journal of Banking & Finance 4 Journal of Central Banking Theory and Practice 4 Journal of accounting and public policy 4 Journal of banking regulation 4 Journal of central banking theory and practice 4 Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 4 Research Discussion Papers / Suomen Pankki 4 Afro-Asian Journal of Finance and Accounting : AAJFA 3 DNB working paper 3 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 3 Faculty of Management Working Paper Series 3 Journal of accounting research 3 Journal of accounting, auditing & finance : JAAF 3 Review of Pacific Basin Financial Markets and Policies (RPBFMP) 3 The European accounting review 3 Advances in accounting : a research annual 2 American Journal of Finance and Accounting 2 Annals of financial economics 2 Applied economics letters 2 Asian journal of economics and banking : AJEB 2 Bank of Finland Discussion Papers 2 Bank of Finland Research Discussion Papers 2 BuR - Business Research 2
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Source
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ECONIS (ZBW) 302 RePEc 118 EconStor 29 Other ZBW resources 12 BASE 3
Showing 1 - 10 of 464
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Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of Economics, Finance and Administrative Science 29 (2024) 57, pp. 5-20
competition and concentration on bank income smoothing in 17 CEEs from 2004 to 2015. Findings Loan loss provisions (LLPs) are …
Persistent link: https://www.econbiz.de/10014516401
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Impact of competition and concentration on bank income smoothing in Central and Eastern European countries
Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of economics, finance & administrative science 29 (2024) 57, pp. 5-20
competition and concentration on bank income smoothing in 17 CEEs from 2004 to 2015. Findings Loan loss provisions (LLPs) are …
Persistent link: https://www.econbiz.de/10014506804
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Does disaster risk relate to banks' loan loss provisions?
Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: The European accounting review 33 (2024) 3, pp. 825-854
Persistent link: https://www.econbiz.de/10014584417
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Regulatory and contextual factors influencing earnings and capital management decisions : evidence from the European banking sector
Casciello, Raffaela; Maffei, Marco; Ziebart, David A. - In: Review of quantitative finance and accounting 63 (2024) 1, pp. 87-146
Persistent link: https://www.econbiz.de/10014546419
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The impact of IFRS 9 on the cyclicality of loan loss provisions
Hansen, Smilla; Charifzadeh, Michel; Herberger, Tim - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 37-49
Persistent link: https://www.econbiz.de/10014535523
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Private mortgage securitization and adverse selection - new evidence from expected loan losses
Yavaş, Abdullah; Chair, Robert E. Wangard; Zhu, Shuang - 2024
Persistent link: https://www.econbiz.de/10014557791
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Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS
Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101
Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how …
Persistent link: https://www.econbiz.de/10014515896
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Audit committee oversight and bank financial reporting quality
Chronopoulos, Dimitris K.; Rempoutsika, Lemonia M.; … - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 657-687
Persistent link: https://www.econbiz.de/10014481235
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Bank supervision and non-performing loan cleansing
Baskaya, Soner; Gutiérrez, José E.; Serena, José María - 2024
Persistent link: https://www.econbiz.de/10015072688
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Bank capital, earnings smoothing and provisioning practices in Nigeria : IFRS and risk evidence
Salami, Abdulai Agbaje; Uthman, Ahmad Bukola - In: Asian journal of economics and banking : AJEB 8 (2024) 2, pp. 267-293
Purpose - This study empirically tests the use of loan loss provisions (LLPs) for earnings and capital smoothing when …. Additionally, evidence of the improvement in loan loss reporting quality expected during IFRS for riskier Nigerian DMBs, could not …
Persistent link: https://www.econbiz.de/10015049385
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