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Economic Loan Loss Provision and Expected Loss

Hlawatsch, Stefan; Ostrowski, Sebastian - In: BuR - Business Research 3 (2010) 2, pp. 133-149

according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different …The intention of a loan loss provision is the anticipation of the loan's expected losses by adjusting the book value of … the loan. Furthermore, this loan loss provision has to be compared to the expected loss according to Basel II and, in the …

Persistent link: https://www.econbiz.de/10010421351

The Tsunami: Measures of Contagion in the 2007–2008 Credit Crunch

Dungey, Mardi - In: CESifo Forum 09 (2008) 4, pp. 33-43

Persistent link: https://www.econbiz.de/10011695911

Determinants of European bank risk during financial crisis

Jabra, Wiem Ben; Mighri, Zouheir; Mansouri, Faysal - In: Cogent Economics & Finance 5 (2017) 1, pp. 1-20

This paper examines the determinants of European bank risk-taking during major financial crisis. Using a sample of banks from 26 countries over the period 2005-2015, we examine the nature of the relationship between bank risk, bank characteristics, regulatory, institutional and macroeconomic...

Persistent link: https://www.econbiz.de/10011988732

Credit Risk Assessment in the Romanian Banking System. Evidence from the Recent Financial Crisis

Avadanei, Anamaria - In: CES Working Papers 3 (2011) 4, pp. 468-479

The financial crisis followed by the recession has adversely affected the quality of Romanian banking assets. The aim of this paper is to point out the implications of credit risk in the Romanian banking system following the accelerate dynamics of credit activity before the financial crisis and...

Persistent link: https://www.econbiz.de/10012016967

Commercial Bank Performance and Credit Risk in Albania

Kola, Fatmira; Gjipali, Arsena; Sula, Erjon - In: Journal of Central Banking Theory and Practice 8 (2019) 3, pp. 161-177

risk in the banking sector that affect the bank performance, as it exhibits loss probability because of the failure of …

Persistent link: https://www.econbiz.de/10012217925

A holistic model validation framework for Current Expected Credit Loss (CECL) model development and implementation

Jacobs, Michael - In: International Journal of Financial Studies 8 (2020) 2, pp. 1-36

The Current Expected Credit Loss (CECL) revised accounting standard for credit loss provisioning is the most important … several key modeling assumptions upon loan loss provisions. We also consider the validation of CECL model implementation or …

Persistent link: https://www.econbiz.de/10013200274

Contingent convertible debt: The impact on equity holders

Boursicot, Delphine; Gauthier, Geneviève; … - In: Risks 7 (2019) 2, pp. 1-35

Contingent Convertible (CoCo) is a hybrid debt issued by banks with a specific feature forcing its conversion to equity in the event of the bank's financial distress. CoCo carries two major risks: the risk of default, which threatens any type of debt instrument, plus the exclusive risk of...

Persistent link: https://www.econbiz.de/10013200465

The determinants of credit risk: An evidence from ASEAN and GCC Islamic banks

Bhatti, Muhammad Ishaq - In: Journal of Risk and Financial Management 13 (2020) 5, pp. 1-22

In less than a decade, the Islamic Banking (IB) industry has become an essential part of the global financial system. During the last ten years, the IB industry has witnessed changes in economic conditions and proved to be resilient during the periods of financial crisis. This paper aims to...

Persistent link: https://www.econbiz.de/10012611318

Drohende Finanzierungsklemme bei Innovationen: rechtzeitig entgegensteuern

Ketzler, Rolf; Schäfer, Dorothea - In: DIW Wochenbericht 76 (2009) 45, pp. 772-783

von Innovationen, ohnehin durch partielles Marktversagen erschwert, wird durch die Wirtschafts- und Finanzkrise noch …

Persistent link: https://www.econbiz.de/10011602084

The impact of earnings variability and regulatory measures on income smoothing: Evidence from panel regression

Malik, Amina; Aziz, Haroon; Din, Shahab Ud - In: Journal of Central Banking Theory and Practice 10 (2021) 1, pp. 183-201

used proxy, i.e. loan loss provisions (LLPs). Moreover, earnings before tax and provisions (EBTP) and loan to deposit ratio … smoothening through loan loss provisions but also enhances reporting quality. The results of this study provide useful insights …

Persistent link: https://www.econbiz.de/10014558453

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