of higher PU, banks make more loan loss provisions. This positive association is more pronounced for banks that were … previously less prudent in their risk-taking and loan loss reserving, indicating that less prudent banks are more adversely … the role of loan loss provisions as a signal of expected loan losses. Overall, our paper offers insight into how, in the …

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 …

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 …

significant dispersion in the probability of default (PD) and loss given default (LGD) assigned by different banks to the same …

This paper examines consistency in the estimates of probability of default (PD) and loss given default (LGD) that nine …