Regulation and Bankers’ Incentives
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DOI: 10.1007/s10693-018-0303-z
Abstract: We study the effects of minimum capital requirements, capital buffers, liquidity regulation and loan loss provisions on the incentives of bankers to exert effort and take excessive risk. These regulations impact differently the behavior of… read more here.
Keywords: capital; bankers incentives; loan loss; loss provisions ... See more keywords
Policy uncertainty and loan loss provisions in the banking industry
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DOI: 10.1007/s11142-019-09530-y
Abstract: Policy uncertainty is an increasingly important issue in many economies. Extensive evidence indicates that higher policy uncertainty is associated with future negative macroeconomic and microeconomic conditions. In this paper, we examine how policy uncertainty affects… read more here.
Keywords: policy uncertainty; loan loss; loan;
Discretionary loan loss provision behavior in the US banking industry
Sign Up to like & getrecommendations! Published in 2019 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-019-00854-z
Abstract: Earnings management can be opportunistic and add noise to earnings, or informative about a firm’s underlying economic performance and add information to financial reports. Our study examines earnings management in banks with different levels of… read more here.
Keywords: management; earnings management; private banks; discretionary loan ... See more keywords
Bank Loan Loss Provisions Research: A Review
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DOI: 10.1016/j.bir.2017.05.001
Abstract: We review several observations in the bank loan loss provisioning literature to identify and discuss several advances in the literature and to suggest possible directions for future research in the literature. We address several issues… read more here.
Keywords: loan; research; bank loan; loan loss ... See more keywords
The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
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DOI: 10.1016/j.frl.2021.102068
Abstract: Abstract Loan loss provisions (LLP) are relatively large accruals for commercial banks. The discretionary nature of LLP makes them particularly useful in examining the impact of regulations on managerial behaviour. The accounting standards in emerging… read more here.
Keywords: loss provisions; loan loss; accounting standards;
Loan loss accounting and procyclical bank lending: The role of direct regulatory actions
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Accounting and Economics"
DOI: 10.1016/j.jacceco.2019.01.003
Abstract: I provide evidence that loan loss accounting affects procyclical lending through its impact on regulatory actions. Regulators are more likely to place banks with inadequate loan loss allowances under enforcement actions that restrict lending, leading… read more here.
Keywords: accounting procyclical; loan; loan loss; regulatory actions ... See more keywords
Key Variables and Characteristics of Loan Loss Given Default: Empirical Evidence from 28 Provinces in China
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DOI: 10.1080/1540496x.2019.1668773
Abstract: ABSTRACT This article empirically investigates the impact of key variables and characteristics on loan loss given default (LGD) of small farmers using data from 28 provinces in China. The default feature of loans is not… read more here.
Keywords: variables characteristics; loan; characteristics loan; loan loss ... See more keywords
Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Financial Reporting and Accounting"
DOI: 10.1108/jfra-06-2016-0041
Abstract: Purpose The purpose of this paper is to investigate if Jordanian banks using provision accounts as a technique to smooth income, manage capital ratio, signal future earning and test other determinants affecting provision accounts. Design/methodology/approach… read more here.
Keywords: provision; loan; management; loan loss ... See more keywords
Loan loss provision models in Brazilian banks
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DOI: 10.1108/medar-04-2020-0851
Abstract: Purpose – This paper investigates which loan loss provision (LLP) model [International Accounting Standards39 (IAS39) based on incurred losses and Brazilian Central Bank Generally Accepted Accounting Principles (GAAP) based on a mixed model] presents higher… read more here.
Keywords: model; loan loss; paper; loss provision ... See more keywords
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