Similar Search Results

Loan Loss Provisioning and Income Smoothing in US Banks Pre and Post the Financial Crisis

Abou-El-Sood, Heba - 2017

Prior research shows that banks have strong incentives to use loan loss provisions to smooth income. Using a sample of …, bank holding companies accelerate loan loss provisions to smooth income when (1) banks hit the regulatory minimum target … ratios are relatively more significant than regulatory‐set ratios to trigger income smoothing behaviour using loan loss …

Persistent link: https://www.econbiz.de/10012956559

The Relevance of Discretionary Loan Loss Provisions During the Financial Crisis

Beck, Paul J. - 2019

Banks' use of accounting discretion in estimating loan loss provisions (LLPs) during the financial crisis has come …

Persistent link: https://www.econbiz.de/10012902931

Mark-to-Market, Loan Retention, and Loan Origination

Bleck, Alexander - 2017

We study the effects of mark-to-market accounting (MTM) on banks' loan origination and retention decisions. We point out a conceptual shortcoming of MTM. Loan prices are informative in equilibrium but this price discovery is sustained by the good banks' costly retention. The attempt to exploit...

Persistent link: https://www.econbiz.de/10012976768

Bank Lending Standards and Borrower Accounting Conservatism

Khan, Urooj - 2018

borrowers increase their asymmetric timely loss recognition in response to the tightening of lending standards. Further, riskier …

Persistent link: https://www.econbiz.de/10012932828

Limitations of implementing an expected credit loss model

Bischof, Jannis; Haselmann, Rainer; Kohl, Frederik; … - 2022

discretion that is inherent to rules requiring forward-looking loss estimation. At the same time, banks also reduce their lending …

Persistent link: https://www.econbiz.de/10013492773

Loan loss provisioning and income smoothing in US banks pre and post the financial crisis

Abou-El-Sood, Heba - In: International review of financial analysis 25 (2012), pp. 64-72

Persistent link: https://www.econbiz.de/10009688140

Does faster loan growth lead to higher loan losses?

Keeton, William R. - In: Economic review 84 (1999) 2, pp. 57-75

Persistent link: https://www.econbiz.de/10001411390

Are incurred loss standards countercyclical? : a case study using U.S. bank holding company data

Du, Fang; Hancock, Diana; Hafften, Alexander H. von - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-30

After the 2008 global financial crisis, U.S. bank holding companies needing to cover larger-than-expected loan losses raised concerns that existing provision accounting may be procyclical. Most related studies have found evidence of procyclicality using either aggregate time-series data or...

Persistent link: https://www.econbiz.de/10013161851

Loan Loss Provisioning of US Banks : Economic Policy Uncertainty and Discretionary Behavior

Danisman, Gamze Ozturk - 2020

This paper examines the effect of economic policy uncertainty (EPU) on loan loss provisions (LLP). Using a sample of 6 … tend to increase their loan loss provisioning. Considering the four components of EPU (the news-based, tax expirations … majority of the explanatory power on loan loss provisions originates from news-based and tax expiration indices. Moreover, US …

Persistent link: https://www.econbiz.de/10012832994

Loan loss provisioning of US banks : economic policy uncertainty and discretionary behavior

Ozturk Danisman, Gamze; Demir, Ender; Ozili, Peterson - In: International review of economics & finance : IREF 71 (2021), pp. 923-935

Persistent link: https://www.econbiz.de/10012630805