Narrow search
Showing 151 - 160 of 130,495
Cover Image
Capital and earnings management : evidence from alternative banking business models
Elnahass, Marwa; Izzeldin, Marwan; Steele, Gerald - In: The international journal of accounting : TIJA 53 (2018) 1, pp. 20-32
Persistent link: https://www.econbiz.de/10011865122
Cover Image
Loan loss provisioning by Italian banks : managerial discretion, relationship banking, functional distance and bank risk
Aristei, David; Gallo, Manuela - In: International review of economics & finance : IREF 60 (2019), pp. 238-256
Persistent link: https://www.econbiz.de/10012204366
Cover Image
The effect of corporate taxation on bank transparency : evidence from loan loss provisions
Andries, Kathleen; Gallemore, John; Jacob, Martin - In: Journal of accounting & economics 63 (2017) 2/3, pp. 307-328
Persistent link: https://www.econbiz.de/10011730282
Cover Image
The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
Pandey, Ashish; Tripathi, Abhinava; Guhathakurta, Kousik - In: Finance research letters 44 (2022), pp. 1-10
Persistent link: https://www.econbiz.de/10014494883
Cover Image
The impact of tighter banking regulation on bank loan loss provisioning : empirical evidence from a quasi-natural experiment
Hiep Ngoc Luu; Phuong-Tra Vu; Nguyen, Dung Thuy Thi; … - In: Journal of financial regulation and compliance 31 (2023) 5, pp. 696-713
Persistent link: https://www.econbiz.de/10014430370
Cover Image
Regulatory Changes and Loan Loss Provisions Management by Chinese Banks
Chen, Li; Emanuel, David M.; Li, Lina; Yang, Mu - 2022
PurposeThe authors examine whether Chinese banks use loan loss provisions (LLPs) for capital management, income …
Persistent link: https://www.econbiz.de/10014085624
Cover Image
Loss, default and loss given default modeling
Witzany, Jiří - 2009
The goal of the Basle II regulatory formula is to model the unexpected loss on a loan portfolio. The regulatory formula … is based on an asymptotic portfolio unexpected default rate estimation that is multiplied by an estimate of the loss …-factor models where default and loss given default are driven by one systemic factor and by one or more idiosyncratic factors. In …
Persistent link: https://www.econbiz.de/10003823898
Cover Image
The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008 : The Roles Played by Regulatory Capital and Too-Important-To-Fail Status
Fiechter, Peter - 2019
Amendment of IAS 39 by the IASB in 2008 provided an option to reclassify investments from fair value to historical cost. Whereas this option was available to all firms, it was particularly relevant to banks. We predict that “too important to fail” (TITF) banks took less advantage of this...
Persistent link: https://www.econbiz.de/10012901923
Cover Image
Regulatory Capital Management to Exceed Thresholds
Orozco, Luciana - 2020
Analyzing public and private US commercial banks, we document a discontinuity around the 10% regulatory capital ratio. This threshold separates well capitalized from adequately capitalized banks, granting benefits to banks that fall into the former category. We find that the significance and...
Persistent link: https://www.econbiz.de/10012851559
Cover Image
Fair value reclassifications of financial assets during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that banks use the reclassification option to...
Persistent link: https://www.econbiz.de/10009487337