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Loan loss provisioning, bank credit and the real economy
Pool, Sebastiaan; Haan, Leo de; Jacobs, Jan - In: Journal of macroeconomics 45 (2015), pp. 124-136
Persistent link: https://www.econbiz.de/10011577859
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Loan loss pprovision : some empirical evidence for Italian banks
Caporale, Guglielmo Maria; Alessi, Matteo; Di Colli, Stefano - 2015
determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …
Persistent link: https://www.econbiz.de/10010496145
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Discretionary loan loss provisioning and bank stock returns : the role of economic booms and busts
Hegde, Shantaram P.; Kozlowski, Steven E. - In: Journal of banking & finance 130 (2021), pp. 1-26
Persistent link: https://www.econbiz.de/10013164859
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Loan loss provisioning and procyclicality : evidence from an expected loss model
Domikowsky, Christian; Bornemann, Sven; Düllmann, Klaus; … - 2014
Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in … the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new … debate on the sound design of credit risk provisioning schemes, which is reflected in the scheduled implementation of an …
Persistent link: https://www.econbiz.de/10010465580
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Loan loss provision : some empirical evidence for Italian banks
Caporale, Guglielmo Maria; Alessi, Matteo; Di Colli, Stefano - 2015
Persistent link: https://www.econbiz.de/10010520795
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Loan loss provision : some empirical evidence for Italian banks
Caporale, Guglielmo Maria; Alessi, Matteo; Di Colli, Stefano - 2015
determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …
Persistent link: https://www.econbiz.de/10010496914
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Loan loss provisioning rules, procyclicality, and financial volatility
Agénor, Pierre-Richard; Zilberman, Roy - 2013
Persistent link: https://www.econbiz.de/10009765503
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Are incurred loss standards countercyclical? : a case study using U.S. bank holding company data
Du, Fang; Hancock, Diana; Hafften, Alexander H. von - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-30
After the 2008 global financial crisis, U.S. bank holding companies needing to cover larger-than-expected loan losses raised concerns that existing provision accounting may be procyclical. Most related studies have found evidence of procyclicality using either aggregate time-series data or...
Persistent link: https://www.econbiz.de/10013161851
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What Drives Heterogeneity of Procyclicality of Loan Loss Provisions in the EU?
Olszak, Małgorzata - 2014
-country variation in the relationship between loan loss provisions (LLP) and the business cycle and explores bank management specific … credit risk management for decreased procyclicality of LLP …
Persistent link: https://www.econbiz.de/10013052202
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Loan Loss Provisioning and Procyclicality : Evidence from an Expected Loss Model
Domikowsky, Christian - 2016
Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in … the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new … debate on the sound design of credit risk provisioning schemes, which is reflected in the scheduled implementation of an …
Persistent link: https://www.econbiz.de/10012988711