This paper examines the response of a sample of Asian banks to the recognition of loan loss provisions before, during … of loan loss provisioning undertaken by the banks, with a view to generating insights into the effectiveness of the …

This study investigates whether managers use asset securitization gains to substitute loan loss provision (LLP …

This paper shows that the revised loan loss provisioning based on the International Financial Reporting Standards (IFRS …

We estimate a panel error correction model for loan loss provisions, using unique supervisory data on flow of funds …

This paper examines the asset pricing implication of loan loss provisions (LLP). LLP is a bank's dominant accrual and a …

Based on unique data we show that macro variables, the default rate and loss given default of bank loans share common … variation in the proportion of these two types drives the cyclic behavior of the loss given default, and constitutes the links …

. Deteriorating deficits are associated with increasing financial distress of the banking sector and higher levels of loan loss …

-country variation in the relationship between loan loss provisions (LLP) and the business cycle and explores bank management specific …

, inflation, the short-term interest rate, bank lending, as well as loan loss provisioning by banks (as proxy for credit risk …). Our main findings are that: (i) bank lending and loan loss provisioning are important drivers of business cycle … fluctuations, (ii) loan loss provisioning decreases in relative terms as bank lending increases, and (iii) bank lending is …