contemplated by institutions, which projects loan losses using time-series econometric models, for an aggregated "average" bank …

buffers on the profitability and risk behavior of Indonesian commercial banks from 2010 to 2020. The findings reveal that … stability and stronger shareholder engagement. This ultimately benefits the bank and its stakeholders in the long run. However …-taking and prudent risk management to achieve optimal profitability. It underscores the need for banks to prioritize robust risk …

circumstances. The model, which measures additional bank capital required to compensate for fluctuating credit risk, is a novel …

that supervision should include a comprehensive view of different bank risk dimensions. …

IFRS 9 introduced a new impairment model based on expected credit losses (ECL) rather than incurred losses to better ….e., changes in non-performing loans and the level of non-performing loans) decreases after the introduction of IFRS 9. Next, I … examine whether the arguably less objective LLP under IFRS 9 obscure market participants' ability to monitor the banks' risk …

expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …

expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …

Bank regulators and academics have long conjectured the beneficial effects of smoothing in loan loss provisions (i ….e., making higher provisions during good times so as to avoid doing so during bad times) for bank lending and stability, while … emerging market crisis to capture an adverse supply shock to bank capital, we show, consistent with the bright-side, that …

profile of the bank. This paper investigates the influence of the non-performing loans ratio on profitability indicators in … reducing bank profitability. Also, the statistical analysis confirms that the profitability position of the real sector is one … regression between the nonperforming loan ratio of non-financial entities and profitability indicators: rate of return on assets …