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Loan loss provisions and return predictability : a dynamic perspective

Gao, Phoebe; Lim, Chu Yeong; Liu, Xiumei; Zeng, Cheng - In: China journal of accounting research : CJAR 15 (2022) 2, pp. 1-20

This paper examines the impact of loan loss provisions (LLPs) on return predictability during 1994-2017. We find that …

Persistent link: https://www.econbiz.de/10013269515

The impact of expectations on IFRS 9 loan loss provisions

Polák, Petr; Panoš, Jiří - 2019

Persistent link: https://www.econbiz.de/10012231637

The economic cost of higher capital and liquidity requirements : impact on lending rate and GDP

Jensen, Lars - In: Nationaløkonomisk tidsskrift 153 (2015) 1, pp. 41-74

Persistent link: https://www.econbiz.de/10011765226

IFRS 9 and its behaviour in the cycle: the evidence on EU countries

Witzany, Jiří; Pastiranová, Oľga - 2021

Persistent link: https://www.econbiz.de/10012546261

Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS

Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis … financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs …

Persistent link: https://www.econbiz.de/10014515896

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