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Countercyclical prudential buffers and bank risk-taking
Illueca, Manuel; Norden, Lars; Pacelli, Joseph; Udell, … - In: Journal of financial intermediation 51 (2022), pp. 1-13
Persistent link: https://www.econbiz.de/10013401647
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Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management
Jin, Justin Yiqiang - 2015
beat earnings benchmarks, we find that abnormal ALL is unrelated to next period's loss avoidance and just meeting or … discretion as a means to build a cushion against future credit losses as they transition from the incurred loss model to the … expected loss model for loan loss accounting …
Persistent link: https://www.econbiz.de/10013009524
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The multiple dimensions of bank complexity : effects on credit risk-taking
Marinelli, Giuseppe; Nobili, Andrea; Palazzo, Francesco - In: Journal of banking & finance 134 (2022), pp. 1-25
Persistent link: https://www.econbiz.de/10013400179
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Higher risk exposure in gains brings more risk-taking in losses : an experimental study
Dong, Zhiqiang; Guo, Yuchen; Zhao, Jun - In: Applied economics letters 31 (2024) 13, pp. 1212-1219
Persistent link: https://www.econbiz.de/10014558799
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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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The robustness of estimatiors in structural credit loss distributions
Batiz-Zuk, Enrique; Christodoulakis, George A.; Poon, … - In: The journal of credit risk : published quarterly by … 11 (2015) 2, pp. 67-97
Persistent link: https://www.econbiz.de/10011298505
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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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Loss distribution of interbank contagion risk
Li, Shouwei; Sui, Xin; Xu, Tao - In: Applied economics letters 22 (2015) 10/12, pp. 830-834
Persistent link: https://www.econbiz.de/10011286074
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An Evidence of Link between Default and Loss of Bank Loans from the Modeling of Competing Risks
de Oliveira Jr, Mauro - 2014
In this paper we propose a method that provides a useful technique to compare relationship between risk involved that takes customer becomes defaulter and debt collection process that might make this defaulter recovered. Through estimation of competitive risks that lead to realization of the...
Persistent link: https://www.econbiz.de/10013056380