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Does faster loan growth lead to higher loan losses?
Keeton, William R. - In: Economic review 84 (1999) 2, pp. 57-75
Persistent link: https://www.econbiz.de/10001411390
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Accounting for credit losses : ASU 2016-13
Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 28 (2016) 1, pp. 86-92
Persistent link: https://www.econbiz.de/10011621496
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Caught in the US subprime meltdown 2007/2008 : Germany loses its wallet but escapes major Harm
Kooths, Stefan (contributor); Rieger, Matthias (contributor) - 2008
The ongoing financial crisis so far cost the German financial sector 38 billion Euros due to losses on its mortgage-related subprime bank exposures. This paper looks for the impact of these losses on the real sector of the economy. First, the financial sector is looked at as part of the overall...
Persistent link: https://www.econbiz.de/10003779245
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Loan loss provisioning and income smoothing in US banks pre and post the financial crisis
Abou-El-Sood, Heba - In: International review of financial analysis 25 (2012), pp. 64-72
Persistent link: https://www.econbiz.de/10009688140
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Are incurred loss standards countercyclical? : a case study using U.S. bank holding company data
Du, Fang; Hancock, Diana; Hafften, Alexander H. von - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-30
After the 2008 global financial crisis, U.S. bank holding companies needing to cover larger-than-expected loan losses raised concerns that existing provision accounting may be procyclical. Most related studies have found evidence of procyclicality using either aggregate time-series data or...
Persistent link: https://www.econbiz.de/10013161851
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Loan Loss Provisioning of US Banks : Economic Policy Uncertainty and Discretionary Behavior
Danisman, Gamze Ozturk - 2020
This paper examines the effect of economic policy uncertainty (EPU) on loan loss provisions (LLP). Using a sample of 6 … tend to increase their loan loss provisioning. Considering the four components of EPU (the news-based, tax expirations … majority of the explanatory power on loan loss provisions originates from news-based and tax expiration indices. Moreover, US …
Persistent link: https://www.econbiz.de/10012832994
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Do Delays in Banks' Loan Loss Provisioning Affect Economic Downturns? Evidence from the U.S. Housing Market
Kim, Sehwa - 2019
I study whether banks' loan loss provisioning contributed to economic downturns by examining the U.S. housing market …. Specifically, I examine the influence of delayed loan loss recognition (DLR) on bank lending and risk-taking in the U.S. mortgage … consumption. These findings suggest banks' loan loss provisioning affected loan supply and risk-taking, exacerbating the economic …
Persistent link: https://www.econbiz.de/10012869492
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Loan loss provisioning of US banks : economic policy uncertainty and discretionary behavior
Ozturk Danisman, Gamze; Demir, Ender; Ozili, Peterson - In: International review of economics & finance : IREF 71 (2021), pp. 923-935
Persistent link: https://www.econbiz.de/10012630805
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Delays in banks' loan loss provisioning and economic downturns : evidence from the U.S. housing market
Kim, Sehwa - In: Journal of accounting research 60 (2022) 3, pp. 711-754
Persistent link: https://www.econbiz.de/10013191187
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Dynamic multi-factor credit risk model with fat-tailed factors
Gapko, Petr; Šmíd, Martin - In: Finance a úvěr 62 (2012) 2, pp. 125-140
Persistent link: https://www.econbiz.de/10009740502