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Loan loss provisions and return predictability : a dynamic perspective
Gao, Phoebe; Lim, Chu Yeong; Liu, Xiumei; Zeng, Cheng - In: China journal of accounting research : CJAR 15 (2022) 2, pp. 1-20
This paper examines the impact of loan loss provisions (LLPs) on return predictability during 1994-2017. We find that …
Persistent link: https://www.econbiz.de/10013269515
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Good buffer, bad buffer
Jayaraman, Sudarshan; Schonberger, Bryce; Wu, Joanna Shuang - 2017
Bank regulators and academics have long conjectured the beneficial effects of smoothing in loan loss provisions (i … highlight the tradeoff between bank stability and transparency inherent in smoothing loan loss provisions – while proactive …
Persistent link: https://www.econbiz.de/10011800688
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The impact of expectations on IFRS 9 loan loss provisions
Polák, Petr; Panoš, Jiří - 2019
Persistent link: https://www.econbiz.de/10012231637
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Loss given default : estimating by the conditional minimum value
Ammari, Mustapha; Lakhnati, Ghizlane - In: International journal of economics and financial issues … 7 (2017) 3, pp. 779-785
Persistent link: https://www.econbiz.de/10011823132
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Banks' credit loss forecasts : lessons from supervisory data
Birn, Martin; Corrias, Renzo; Schmieder, Christian; … - 2023
Persistent link: https://www.econbiz.de/10014414217
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CECL : timely loan loss provisioning and bank regulation
Mahieux, Lucas; Sapra, Haresh; Zhang, Gaoqing - In: Journal of accounting research 61 (2023) 1, pp. 3-46
Persistent link: https://www.econbiz.de/10014308287
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Non-Performing loans for Italian companies : when time matters. an empirical research on estimating probability to default and loss given default
Orlando, Guiseppe; Pelosi, Roberta - In: International Journal of Financial Studies : open … 8 (2020) 4/68, pp. 1-22
main risk components, the Probability of Default (PD) and the Loss Given Default (LGD) have been the subject of greater …
Persistent link: https://www.econbiz.de/10012321142
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Forecasting expected and unexpected losses
Juselius, Mikael; Tarashev, Nikola A. - 2020
Persistent link: https://www.econbiz.de/10012483284
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020
This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …
Persistent link: https://www.econbiz.de/10012241734