smoothing and capital management practices through loan loss provisions (PLL) by Spanish banks. Spain offers a unique …

out commercial banks and dealing with recession but also for providing better public services. This paper analyses the … affected by the impact of the credit crunch on Private Finance Initiatives (PFIs). Commercial banks are now generally only …

banks in Australia. Research on the practices of North American, European and Asian banks provided conflicting evidence. In … this study, we examine whether Australian banks engage in earnings, capital management and signalling, and, if so, the … extent to which loan loss provisions (LLPs) are used for this purpose. Our results indicate that banks in Australia use loan …

sensitive to the risk measurement methodology employed. Thus, the procyclicality of regulatory capital requirements under Basel … because it is one of the most important banks' portfolios …

, which shows that syndication reduces the rate of lending costs, so that the return to the loan originator is greater, and …'s observed lending history is significant to its decision to participate in a new syndicated loan but that predictions of … potential participants' lending intentions. …