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Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?

Perez, Daniel - 2011

whether banks smooth earnings to mislead investors and other interested parties, or, by contrast, income smoothing is used to … avoid the existence of market frictions. Using panel data econometric techniques, we find evidence of income smoothing …-1999). However, during 2000-2004, banks relied only on the newly created countercyclical provision to smooth income. This change in …

Persistent link: https://www.econbiz.de/10013120623

Effects of Equity Capital on the Interest Rate and the Demand for Credit : Empirical Evidence from Spanish Banks

Martín‐Oliver, Alfredo - 2012

We examine the consequences of imposing higher capital requirements on banks (as under Basel III or, recently, in the case of large banks in the European context) for bank dynamics in complying with the new standards and for the long-term effects on bank lending rates and the demand for bank...

Persistent link: https://www.econbiz.de/10013107266

Productivity and Welfare : An Application to the Spanish Banking Industry

Martín‐Oliver, Alfredo - 2014

This paper examines the links between productivity and social welfare, with an application to the banking industry. It models spatial price competition between bank branches jointly with banks' decisions on the opening or closing of branches based on profit expectations. The model predicts that...

Persistent link: https://www.econbiz.de/10013044898

I.T. Investment and Intangibles : Evidence from Banks

Martín‐Oliver, Alfredo - 2010

This paper models the investment behaviour of a multi-asset firm with market power that accumulates valuable intangible assets to complement the IT capital. The investment model is estimated using data from Spanish banks on assets of different nature: material (branches, financial), immaterial...

Persistent link: https://www.econbiz.de/10013141600