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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
/value The study finds evidence of bank income smoothing in the BRICS and introduces TO as a determinant. It also identifies the … Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … includes 78 commercial banks from five BRICS nations and spans 2014 through 2020. To test these hypotheses, the authors …
Persistent link: https://www.econbiz.de/10014515896
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The impact of open banking on traditional lending in the BRICS
Zhu, Jialiang - In: Finance research letters 58 (2023) 1, pp. 1-6
Persistent link: https://www.econbiz.de/10014580909
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Do non-performing loans impact bank efficiency?
Quang Thanh Phung; Huong Van Vu; Huy Phuoc Tran - In: Finance research letters 46 (2022) 2, pp. 1-8
Persistent link: https://www.econbiz.de/10013341619
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Erkennung von Adressenausfallrisiken : Kontodatenanalyse unter Einsatz binärer logistischer Regressionsmodelle
Kus, Christian - 2010
Persistent link: https://www.econbiz.de/10003955297
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Loan loss reserves of weakly provisioned banks : evidence from major Tunisian banks
Boulila Taktak, Neila; Boudriga, Abdelkader; Ajmi, … - In: Afro-Asian Journal of Finance and Accounting : AAJFA 2 (2010) 1, pp. 1-21
Persistent link: https://www.econbiz.de/10008810583
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Behavioral credit scoring model for technology-based firms that considers uncertain financial ratios obtained from relationship banking
Sohn, So Young; Kim, Yoonseong - In: Small business economics : an entrepreneurship journal 41 (2013) 4, pp. 931-943
Persistent link: https://www.econbiz.de/10010254465
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The behaviour of the bank lending channel when interest rates approach the zero lower bound : evidence from quantile regressions
Apergēs, Nikolaos; Christou, Christina - In: Economic modelling 49 (2015), pp. 296-307
Persistent link: https://www.econbiz.de/10011439576
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What drives exporting SME's banking loyalty?
Kaur, Manpreet - In: Metamorphosis : a journal of management research 14 (2015) 2, pp. 51-61
Persistent link: https://www.econbiz.de/10011536690
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Disclosure versus recognition of stock option compensation : effect on the credit decisions of loan officers
Viger, Chantal; Belzile, Réjean; Anandarajan, Asokan A. - In: Behavioral research in accounting 20 (2008) 1, pp. 93-113
Persistent link: https://www.econbiz.de/10003653562
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The Zero-Inflated Promotion Cure Rate Regression Model Applied to Fraud Propensity in Bank Loan Applications
Louzada, Francisco - 2015
major Brazilian bank. To illustrate the new cure rate survival method, the same real dataset analyzed in Louzada et al …
Persistent link: https://www.econbiz.de/10013014412