This is the first study which tests empirically to which extent the quality and the spread of consumer and small business loans are responsible for the increases or decreases in branch accounting performance, measured by the Residual Income (RI) performance indicator, over time. Moreover, given...

The paper considers approaches for credit transactions in the domestic credit market. Also identified examples of international experience of lending.

В статье рассмотрены подходы к осуществлению кредитных операций на отечественном кредитном рынке. Также выявлены примеры зарубежного опыта осуществления...

Cyclicality in the losses of bank loans is important for bank risk management. Because loans have a different risk profile than bonds, evidence of cyclicality in bond losses need not apply to loans. Based on unique data we show that the default rate and loss given default of bank loans share a...