This paper investigates the correlation of economic policy uncertainty (EPU) with nonperforming loans and loan loss … correlated with nonperforming loans and loan loss provisions in the banking sector of EU countries. Also, economic policy … uncertainty is negatively correlated with nonperforming loans in the banking sector of the G7 countries while loan loss provision …

loss provisions for 22 major developed countries over the 2008-2017 period. Design/methodology/approach - The study used … the Pearson correlation methodology to assess the correlation between EPU, bank nonperforming loans and loan loss … provisions. Findings - The findings reveal that EPU is negatively correlated with nonperforming loans and loan loss provisions in …

In this study, we provide evidence of the effects of macroprudential policy tightening on loan loss provisions (LLP …

We model the evolution of stylised bank loan portfolios to assess the impact of IFRS 9 and US GAAP expected loss model … (ECL) on the cyclicality of loan write-off losses, loan loss provisions (LLPs) and capital ratios of banks, relative to the … incurred loss model of IAS 39. We focus on the interaction between the changes in LLPs' charges (the flow channel) and stocks …

The purpose of this study is to present a sustainable (or green) loan loss provisioning system that align bank loan … loss provisioning with the sustainable development goals. The findings of the study are that the proposed sustainable (or … green) loan loss provisioning system will align bank loan loss provisioning with the sustainable development goals by …

. Although earlier loss recognition improves stability by strengthening the overall loss absorption capacity, it may amplify …

cooperative banks or savings banks tended to be more robust to the financial crisis. We find that the volume of lending (loan loss … increase in loss avoidance behavior specifically for cooperative banks. Cooperative banks are also the group of banks that …

We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending …

The Financial Accounting Standards Board issued the current expected credit loss (CECL) standard, which requires banks …