expected losses, as reflected in loan loss allowances, we establish a theoretical link to asset volatility. We document a … sensitivity regarding loan loss allowances has been insufficient, at least since the financial crisis …

smaller net interest margins either report relatively smaller loan loss reserves or less loan losses, even after including …

enhance coverage ratios primarily by increasing loan loss reserves rather than by resolving NPLs. …

loss provisions for 22 major developed countries over the 2008-2017 period. Design/methodology/approach - The study used … the Pearson correlation methodology to assess the correlation between EPU, bank nonperforming loans and loan loss … provisions. Findings - The findings reveal that EPU is negatively correlated with nonperforming loans and loan loss provisions in …

1 Introduction -- 2 IFRS 9 and the Expected Credit Loss Model -- 3 Covid-19 and European Banks -- 4 Hypothesis …This book examines the effect of Covid-19 on loan loss provisions (LLPs) and earnings management of European banks … Covid-19 affects banks’ use of discretion when accounting for loan loss provisions. She finds that during Covid-19 banks use …

In this study, we provide evidence of the effects of macroprudential policy tightening on loan loss provisions (LLP …