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What drives bank coverage ratios : evidence from the euro area
Alessi, Lucia; Bruno, Brunella; Carletti, Elena; … - 2019
enhance coverage ratios primarily by increasing loan loss reserves rather than by resolving NPLs. …
Persistent link: https://www.econbiz.de/10012058355
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Loan loss pprovision : some empirical evidence for Italian banks
Caporale, Guglielmo Maria; Alessi, Matteo; Di Colli, Stefano - 2015
determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …
Persistent link: https://www.econbiz.de/10010496145
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Financial stability assessment for EU candidate countries and potential candidates : developments since 2016
Comunale, Mariarosaria; Geis, André; Gkrintzalis, Ioannis - 2019
This paper reviews and assesses financial stability challenges in countries preparing for EU membership, i.e. Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia, Serbia and Turkey. The paper mainly focuses on the period since 2016 (unless the analysis requires a longer time...
Persistent link: https://www.econbiz.de/10012110105
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Impact of High Non-Performing Loan Ratios on Bank Lending Trends and Profitability
Jing, Eric - 2020
The goal of this paper is to explore the relationship between the specific non-performing loan ratio (NPL ratio) and the corresponding impact on the bank's profitability and lending behavior. It also seeks to investigate the macroeconomic impacts of economies with excessively high NPL ratios as...
Persistent link: https://www.econbiz.de/10012826179
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Bank Non-Performing Loans in the Fintech Era
Ozili, Peterson K - 2021
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 non-performing loans are positively related to the...
Persistent link: https://www.econbiz.de/10013213669
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From incurred loss to Current Expected Credit Loss (CECL) : a forensic analysis of the allowance for loan losses in unconditionally cancelable credit card portfolios
Canals-Cerdá, José J. - 2020
The Current Expected Credit Loss (CECL) framework represents a new approach for calculating the allowance for credit …, a key implementation element. Our analysis focuses on three major themes: defaults, balances, and credit loss. Our …
Persistent link: https://www.econbiz.de/10012198568
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From incurred loss to Current Expected Credit Loss (CECL) : a forensic analysis of the allowance for loan losses in unconditionally cancelable credit card portfolios
Canals-Cerdá, José J. - 2018
The Current Expected Credit Loss (CECL) framework represents a new approach for calculating the allowance for credit …, a key implementation element. Our analysis focuses on three major themes: defaults, balances, and credit loss. Our …
Persistent link: https://www.econbiz.de/10011971340
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Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks’ Loan Loss Accruals
Bhat, Gauri - 2020
Prior research acknowledges that the determinants, timeliness, and economic implications of banks' provisions for loan losses (PLL) vary across loan types. However, the lack of machine-readable data on PLL by loan type has precluded researchers from incorporating loan type into the evaluation of...
Persistent link: https://www.econbiz.de/10012856539
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Bank Loan Loss Accounting Treatments, Credit Cycles and Crash Risk
Andreou, Panayiotis C. - 2017
Banks that follow conditional conservatism in their loan loss accounting treatments benefit from a reduction in crash … risk. The key discretionary loan loss accounting channels are provisions and allowances. We show that conditional … prompting for more conservative bank loan loss accounting does not present a significant opportunity to limit systemic effects …
Persistent link: https://www.econbiz.de/10012971302
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Modeling of cash flows from nonperforming loans in a commercial bank
Devjak, Srečko - In: Naše gospodarstvo : NG 64 (2018) 4, pp. 3-9
The purpose of this paper is to derive a model for calculation of maturities and volumes of repayments that a bank may expect from nonretail nonperforming loans (hereafter NPLs). Expected inflows from nonretail NPLs follow a probability distribution, defined by size and timing of historic...
Persistent link: https://www.econbiz.de/10012021720