Based on unique data we show that macro variables, the default rate and loss given default of bank loans share common … variation in the proportion of these two types drives the cyclic behavior of the loss given default, and constitutes the links …

. Deteriorating deficits are associated with increasing financial distress of the banking sector and higher levels of loan loss …

The paper investigates the behavior of loan loss provisions during election years in Nigeria. Election events create … the banking sector had high loan loss provisions when it is under-capitalised during election years. However, the election … year did not have a significant effect on the level of loan loss provisions in the Nigerian banking sector …

-country variation in the relationship between loan loss provisions (LLP) and the business cycle and explores bank management specific …

that Loan Loss Provisioning for Italian banks seems to be driven principally by non-discretionary behavior. Economic …

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 …

, inflation, the short-term interest rate, bank lending, as well as loan loss provisioning by banks (as proxy for credit risk …). Our main findings are that: (i) bank lending and loan loss provisioning are important drivers of business cycle … fluctuations, (ii) loan loss provisioning decreases in relative terms as bank lending increases, and (iii) bank lending is …

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 …