This study investigates the behavior of bank non-performing loans in the Fintech era. Using data from 35 developed … countries from 1998 to 2016, the findings show that non-performing loans are fewer in the second wave Fintech era. Also, bank … that have high supply of credit to the private sector experience high non-performing loans in the second wave Fintech era …

This study investigates the non-discretionary determinants of bank loan loss provisions in Africa after controlling for … loan growth are significant non-discretionary drivers of bank provisions in the African region. We observe that bank … provision is a positive function of non-performing loans up to a threshold beyond which bank provisions will no longer increase …

-performing loans by making balance sheet adjustments. This study draws insights into the actions taken by credit risk management teams … and bank managers to minimize the size of non-performing loans. After examining 82 banks from US, Europe, Asia and Africa … predictive power of each bank-specific factor (excluding loan diversification), regulatory variable and macroeconomic indicator …

We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify several advances … generate LLP estimates that reflect the true and underlying economic reality of banks' credit risk exposure but rather … smoothing, methodological issues in the bank loan loss provisions literature and the dynamic loan loss provisioning experiment …

provisions estimate of banks. While bank credit risk teams are sometimes mesmerised by the short-term benefits of provisions … measurement and compensation to credit risk team in banks. Paying and rewarding credit risk professionals on the basis of … reporting fewer provisions or lower loan losses motivate credit risk teams to game the system that work to determine loan loss …

finance models to fit into a circular economy model; offer credit lines to circular businesses; create a green bank; train … bank staff; promote a strong culture of waste reduction and material re-use; ensure that the board risk committee is …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … associated with bank intangible assets and change in intangible assets, but the inverse association is weakened in environments …

I examine bank loan loss provisioning behaviour during election years - focusing on the effect of elections on banking … differences in bank loan loss provisioning during election years across the four bloc, the EU banking sectors and the banking …

the NPL of systemic banks are positively associated with loan supply and bank profitability. On the other hand, the NPLs … of non-systemic banks is negatively associated with regulatory capital ratios, and is positively associated with bank …

uncertainties in the business environment in Nigeria which can increase the credit risk that banks face. The findings reveal that …