Procyclicality in banking may result in financial instability and therefore be destructive to economic growth. The sensitivity of different banking balance sheet and income statement variables to the business cycle is diversified and may be prone to increasing integration of financial markets....

This paper investigates the relevance of banking sector specific and macroeconomic determinants of profitability of 21 banking sectors in years 1995-2009. In the analysis we apply Arellano and Bond GMM estimator to aggregated data collected in harmonized way by OECD, to find out whether banking...

This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation...

In this study, we provide evidence of the effects of macroprudential policy tightening on loan loss provisions (LLP) and income smoothing of European Economic Area (EEA) banks. Overall, we find that tightening actions of macroprudential policy reduce LLP, but the results depend on the period of...

To illustrate how dynamic provisioning framework (akin to the regulation in force in Spanish banking sector) affects efficiency and soundness of Polish banks we conduct an empirical simulation based on aggregated data of 2000-2012 available in database of Polish Financial Supervisory Authority....

Globalization, negative demographic trends, new sources of knowledge and volatile job market are the determining factors behind the change in approach to the education system in Poland. Formal, non-formal and informal education is the sine qua non of the implementation of a knowledge-based...

In most economies the banking sector plays the major role in the financial system. Therefore, it is of great importance to analyse and understand the mechanism of transmission of monetary policy and its impact on the banking sector. One of the possible repercussions of changing the level of...