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Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence

Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: Central European review of economics and management : CEREM 6 (2022) 2, pp. 71-115

concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial … discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of … manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite …

Persistent link: https://www.econbiz.de/10013325543

Does banking management affect credit risk? : evidence from the Indian banking system

Koju, Laxmi; Koju, Ram; Wang, Shouyang - In: International Journal of Financial Studies : open … 6 (2018) 3, pp. 1-11

This study investigated the impact of banking management on credit risk using a sample of Indian commercial banks. The study employed dynamic panel estimations to evaluate the link between banking management variables and credit risk. The empirical results show that an increase in loan portion...

Persistent link: https://www.econbiz.de/10011884150

What are the key determinants of nonperforming loans in CESEE?

Jakubík, Petr; Reininger, Thomas - 2014

Credit risk assessment is a crucial part of macroprudential analysis, with the aggregate nonperforming loan (NPL) ratio serving as a proxy for the economy-wide probability of default of the banking sector's overall loan exposure. Therefore, the factors driving the NPL ratio deserve a lot of...

Persistent link: https://www.econbiz.de/10010429944

Modeling of cash flows from nonperforming loans in a commercial bank

Devjak, Srečko - In: Naše gospodarstvo : NG 64 (2018) 4, pp. 3-9

The purpose of this paper is to derive a model for calculation of maturities and volumes of repayments that a bank may expect from nonretail nonperforming loans (hereafter NPLs). Expected inflows from nonretail NPLs follow a probability distribution, defined by size and timing of historic...

Persistent link: https://www.econbiz.de/10012021720

How do bank-specific factors impact non-performing loans : evidence from G20 countries

Erdas, Mehmet Levent; Ezanoglu, Zeynep - In: Journal of central banking theory and practice 11 (2022) 2, pp. 97-122

Banking is important for the stability and success of the economy. The success of the banking system on financial intermediation in developing countries is directly affected by non-performing loans (NPLs). Many factors can be treated as NPL determinants. Accordingly, the factors that explain...

Persistent link: https://www.econbiz.de/10013347052

Good buffer, bad buffer

Jayaraman, Sudarshan; Schonberger, Bryce; Wu, Joanna Shuang - 2017

Bank regulators and academics have long conjectured the beneficial effects of smoothing in loan loss provisions (i … highlight the tradeoff between bank stability and transparency inherent in smoothing loan loss provisions – while proactive …

Persistent link: https://www.econbiz.de/10011800688

What triggers loan losses? : an empirical investigation of Greek financial sector

Makri, Vasiliki - In: Spoudai : journal of economics and business 65 (2015) 3/4, pp. 119-143

the effect of various accounting and macroeconomics indices to loans loss provisions (LLP) and loans loss reserves (LLR …

Persistent link: https://www.econbiz.de/10011443000

Non-Performing loans for Italian companies : when time matters. an empirical research on estimating probability to default and loss given default

Orlando, Guiseppe; Pelosi, Roberta - In: International Journal of Financial Studies : open … 8 (2020) 4/68, pp. 1-22

main risk components, the Probability of Default (PD) and the Loss Given Default (LGD) have been the subject of greater …

Persistent link: https://www.econbiz.de/10012321142

Optimal credit guarantee ratio for Asia

Yoshino, Naoyuki; Taghizadeh-Hesary, Farhad - 2016

Difficulty in accessing finance is one of the critical factors constraining the development of small and medium-sized enterprises (SMEs) in Asia. Owing to their significance to national economies, it is important to find ways to provide SMEs with stable finance. One efficient way to promote SME...

Persistent link: https://www.econbiz.de/10011522082

Macroeconomic Determinants of Bad Loans : Evidence from Italian Banks

Bofondi, Marcello - 2011

In this paper we use a single-equation time series approach to examine the macroeconomic determinants of banks' loan quality in Italy in the past twenty years, as measured by the ratio of new bad loans to the outstanding amount of loans in the previous period. We analyse the quality of loans to...

Persistent link: https://www.econbiz.de/10013124759