Economic Loan Loss Provision and Expected Loss

نویسندگان
چکیده

برای دانلود رایگان متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective

The purpose of this paper is to study the suitability of loan loss provision (LLP) of Iranian banks when the industry is dealing with earning management behaviors. This goal has been reached using a two-step approach to analyze the discretionary component of LLP and then examine the relevant factors. This empirical study uses an unbalanced panel data of 15 listed banks during the 2006-2017 peri...

متن کامل

Does Loan Loss Provision Timeliness Affect the Accuracy, Informativeness, and Predictability of Analyst Provision Forecasts?

We examine how the properties of equity analysts’ bank loan loss provision forecasts differ with provision timeliness. We find that the accuracy of analyst provision forecasts relative to time-series provision forecasts is more pronounced for banks with more timely loan loss provisions. Consistent with the greater accuracy of analysts’ provision forecast for timely banks, we find that, controll...

متن کامل

Research on the Relationship of Commercial Bank’s Loan Loss Provision and Earning Management and Capital Management

This paper reviewed and analyzed the development of our nation’s loan loss provision system, then studied the relations of commercial bank loan loss provision and earnings management and capital management through empirical study. This paper selected 14 domestic commercial banks of year 2001-2009 as data sample, using Kanagaretnam et al.’s (2003) research method, dividing the loan loss provisio...

متن کامل

Modeling Expected Loss

This paper develops a methodology for modeling and estimating expected loss over arbitrary horizons. We jointly model the probability of default and the recovery rate given default. Different model specifications are estimated using an extensive default and recovery data set that contains the majority of defaults between 1980–2004 of AMEX, NYSE and NASDAQ listed companies. We undertake extensiv...

متن کامل

Does the Loan Loss Provision Affect the Banking Profitability in Case of Pakistan?

This paper examines the impact of loan loss provisions of the banks on the performance of the banks operating in Pakistan. Moreover the other factors that affect the banking profitability have been discussed in this study. Our results show that the loan loss provision of the banks is of paramount importance in affecting its profitability. A well-managed bank is perceived to be of lower loan los...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Business Research

سال: 2010

ISSN: 2198-3402,2198-2627

DOI: 10.1007/bf03342719