determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

smaller net interest margins either report relatively smaller loan loss reserves or less loan losses, even after including …

We examine whether countries that have high levels of financial inclusion have fewer non-performing loans and loan loss … inclusion on bank non-performing loans and loan loss provisions. Using data from 48 countries, we find that greater formal … account ownership is associated with high non-performing loans. Bank loan loss provisions are fewer in countries that have …

This paper analyse banking sector earnings management using loan loss provisions in the Fintech era. The findings show … evidence for bank income smoothing using loan loss provisions. There is greater income smoothing in the second-wave Fintech era …

integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss …

This paper makes a fundamental contribution by studying loan-loss provisioning over the credit cycle as three distinct …-crisis period — is important as loan-loss provisioning is driven by different factors in each, in part due to extensive shifts in … (or in the application of) regulatory rule. We show evidence of forward-looking loan-loss provisioning by utilizing Senior …

- abrupt switches between high- and low-loss phases - from a risk-management perspective. As uncertainty about phase switches … increases, expected losses decouple from unexpected losses, which reflect a high percentile of the loss distribution. Banks that … ignore this decoupling have shortfalls of loss-absorbing resources, which is more detrimental if the portfolio is more …

We investigate the puzzle in the literature that various parametric loss given default (LGD) statistical models perform … accuracy and rank ordering when mean predictions and squared error loss functions are used. Therefore, the findings in the …

I examine bank loan loss provisioning behaviour during election years - focusing on the effect of elections on banking … sector loan loss provisioning. The findings reveal that the banking sectors in developed countries have higher loan loss …. Also, banking sectors with high capital levels have higher loan loss provisions. Although there were no significant …