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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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What triggers loan losses? : an empirical investigation of Greek financial sector
Makri, Vasiliki - In: Spoudai : journal of economics and business 65 (2015) 3/4, pp. 119-143
the effect of various accounting and macroeconomics indices to loans loss provisions (LLP) and loans loss reserves (LLR …
Persistent link: https://www.econbiz.de/10011443000
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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 …
Persistent link: https://www.econbiz.de/10014515896
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Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence
Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: Central European review of economics and management : CEREM 6 (2022) 2, pp. 71-115
concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial … discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of … manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite …
Persistent link: https://www.econbiz.de/10013325543
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Non-Performing loans for Italian companies : when time matters. an empirical research on estimating probability to default and loss given default
Orlando, Guiseppe; Pelosi, Roberta - In: International Journal of Financial Studies : open … 8 (2020) 4/68, pp. 1-22
main risk components, the Probability of Default (PD) and the Loss Given Default (LGD) have been the subject of greater …
Persistent link: https://www.econbiz.de/10012321142
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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
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Economic policy uncertainty, bank nonperforming loans and loan loss provisions : are they correlated?
Ozili, Peterson K. - In: Asian journal of economics and banking : AJEB 6 (2022) 2, pp. 221-235
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 …
Persistent link: https://www.econbiz.de/10013352701
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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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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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The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - In: Journal of financial services research 64 (2023) 3, pp. 303-324
Persistent link: https://www.econbiz.de/10014444199