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Loan loss provisions and macroeconomic shocks : some empirical evidence for italian banks during the crisis
Caporale, Guglielmo Maria; Alessi, Matteo; Di Colli, Stefano - In: Finance research letters 25 (2018), pp. 239-243
Persistent link: https://www.econbiz.de/10012003547
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Good buffer, bad buffer
Jayaraman, Sudarshan; Schonberger, Bryce; Wu, Joanna Shuang - 2017
Bank regulators and academics have long conjectured the beneficial effects of smoothing in loan loss provisions (i … highlight the tradeoff between bank stability and transparency inherent in smoothing loan loss provisions – while proactive …
Persistent link: https://www.econbiz.de/10011800688
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Forecasting lifetime credit losses : modelling considerations for complying with the new FASB and IASB current expected credit loss models
McPhail, Joseph E.; McPhail, Lihong Lu - In: Journal of risk management in financial institutions 7 (2014) 4, pp. 375-388
Persistent link: https://www.econbiz.de/10011346965
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The implications of credit risk modeling for banks’ loan loss provisions and loan-origination procyclicality
Bhat, Gauri; Ryan, Stephen G.; Vyas, Dushyantkumar - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2116-2141
Persistent link: https://www.econbiz.de/10012039734
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The impact of expectations on IFRS 9 loan loss provisions
Polák, Petr; Panoš, Jiří - 2019
Persistent link: https://www.econbiz.de/10012231637
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The effect of TARP on loan loss provisions and bank transparency
Kim, Jinyong; Kim, Mingook; Lee, Jeong Hwan - In: Journal of banking & finance 102 (2019), pp. 79-99
Persistent link: https://www.econbiz.de/10012162777
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Loan loss provisions and return predictability : a dynamic perspective
Gao, Phoebe; Lim, Chu Yeong; Liu, Xiumei; Zeng, Cheng - In: China journal of accounting research : CJAR 15 (2022) 2, pp. 1-20
This paper examines the impact of loan loss provisions (LLPs) on return predictability during 1994-2017. We find that …
Persistent link: https://www.econbiz.de/10013269515
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020
This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …
Persistent link: https://www.econbiz.de/10012241734
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Accounting for financial stability : bank disclosure and loss recognition in the financial crisis
Bischof, Jannis; Laux, Christian; Leuz, Christian - In: Journal of financial economics 141 (2021) 3, pp. 1188-1217
Persistent link: https://www.econbiz.de/10012873195
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Timing of banks' loan loss provisioning during the crisis
Haan, Leo de; Oordt, Maarten R. C. van - 2016
We estimate a panel error correction model for loan loss provisions, using unique supervisory data on flow of funds …
Persistent link: https://www.econbiz.de/10011482462