Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals
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DOI: 10.2308/horizons-18-014
Abstract: We provide evidence that the determinants of the primary loan loss indicators reported in financial reports — non-performing loans, the allowance and provision for loan losses, and net loan charge-offs — vary dramatically across real… read more here.
Keywords: loan type; loss indicators; loan; loan loss ... See more keywords