The main purpose of our work is to construct portfolio loss distributions of small and large loans in Argentina using … distributions of small loans are more symmetrical, concentrate mainly around the mean and are more stable over time. Likewise, they …

Building on a new dataset on Italian banks and other financial corporations from 1861 to 2011, the novelty of this … paper is to examine the patterns of the main items of bank’s balance sheets, such as deposits, capital and reserves, bonds … issued, bonds held in portfolio, and loans for a period of 150 years. The long time behaviour of credit maturity, postal …

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been … different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet …