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Bank Loan Loss Provisions, Investor Protection and the Macroeconomy
Ozili, Peterson K - 2019
This study investigates the non-discretionary determinants of bank loan loss provisions in Africa after controlling for … banks have higher loan-to-asset ratios. Also, larger banks in financially developed African countries have fewer loan loss …
Persistent link: https://www.econbiz.de/10012901556
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Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?
Bischof, Jannis - 2020
We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning … mandatory disclosures of loan loss provisions. Using proprietary data provided by the national supervisor, we are able to … loss provisions to a lesser extent for income smoothing once they are required to disclose their accounting choice. At the …
Persistent link: https://www.econbiz.de/10012826235
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Cross Country Linkages as Determinants of Procyclicality of Loan Loss Provisions – Empirical Importance of Sure Specification
Olszak, Małgorzata - 2014
integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss …
Persistent link: https://www.econbiz.de/10013061097
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Does greater transparency discipline the loan loss provisioning of privately held banks?
Bischof, Jannis; Foos, Daniel; Riepe, Jan - 2020
We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning … mandatory disclosures of loan loss provisions. Using proprietary data provided by the national supervisor, we are able to … loss provisions to a lesser extent for income smoothing once they are required to disclose their accounting choice. At the …
Persistent link: https://www.econbiz.de/10012256499
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Bank Loan Loss Provisioning During Election Years : Cross-Country Evidence
Ozili, Peterson K - 2020
I examine bank loan loss provisioning behaviour during election years - focusing on the effect of elections on banking … sector loan loss provisioning. The findings reveal that the banking sectors in developed countries have higher loan loss …. Also, banking sectors with high capital levels have higher loan loss provisions. Although there were no significant …
Persistent link: https://www.econbiz.de/10012847256
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Can Accounting Regulation Strengthen Resilience? The Impact of IFRS 9 Adoption on Loan Loss Provisioning and Bank Behavior
Mies, Michael; Menk, Michael Torben - 2023
Academic research on loan loss provisioning and the earlier incurred credit losses (ICL) model has a long tradition in … extend the research field with an empirical contribution to the recognition of Loan Loss Provisions (LLPs) based on the … Expected Credit Loss model (ECL). By using a Difference-in-Differences research design, this paper aims to investigate the …
Persistent link: https://www.econbiz.de/10014349809
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Governance matters on non-performing loans : evidence from emerging markets
Byükoğlu, Burak; Šit, Ahmet; Ekši, İbrahim Halil - In: PSL quarterly review 74 (2021) 296, pp. 75-91
In this study, new determinants of non-performing loans (NPL) for the MSCI emerging countries were investigated. For this purpose, a new index was formed using the World Bank's Worldwide Governance Indicator data from 2002 to 2018. To test the effect of governance on NPL, we used the GMM...
Persistent link: https://www.econbiz.de/10013175043
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The dynamics of non-performing loans during banking crises : a new database
Ari, Anil; Chen, Sophia; Ratnovski, Lev - 2020
This paper presents a new dataset on the dynamics of non-performing loans (NPLs) during 88 banking crises since 1990. The data show similarities across crises during NPL build-ups but less so during NPL resolutions. We find a close relationship between NPL problems-elevated and unresolved...
Persistent link: https://www.econbiz.de/10012206258
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Timing of Banks' Loan Loss Provisioning During the Crisis
de Haan, Leo - 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/10012989636
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Deposit Insurance and Discretion in Loan Loss Provisioning
Pugachev, Leonid; Robin, Ashok; Wang, Dilin; Yang, Rong - 2022
’ loan loss provisions (LLP). We compare affected and exogenously unaffected banks using propensity-score-matched difference …
Persistent link: https://www.econbiz.de/10013314385