منابع مشابه
Loan loss provisioning practices of Asian banks, April 2012
In the wake of the Asian financial crisis, many regimes in Asia adopted stricter provisioning requirements, as well as discretionary measures, with the objective of increasing provisioning in good times in response to rising levels of risk. Based on a final sample of 240 banks in 12 Asian economies, the evidence is that countercyclical loan loss provisioning has dominated throughout emerging As...
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We show that the determinants and economic implications of the primary loan loss indicators reported in financial reports—non-performing loans (NPL), the allowance and provision for loan losses (ALL and PLL), and net loan charge-offs (NLCO)—vary dramatically across real estate, commercial, and consumer loan types, because these types differ in their homogeneity and collateralization and thus in...
متن کاملLoss Aversion in a Model of Loan Collateralization
In traditional bank theoretic modelling, agents are assumed to be perfectly rational. This assumption ignores the huge amount of evidence for systematic biases in individual decision making. In this paper, we present a model of collateralization under asymmetric information in which banks correctly anticipate that entrepreneurs are loss averse. Given a moral hazard problem of effort choice, we ...
متن کاملThe Signalling Effects of Bank Loan-loss Reserve Additions
This study examines the market’s reaction to announcements of additions to the Loan Loss Reserve (LLR) account resulting from diverse problems in a bank’s loan portfolio which are unrelated to an international debt crisis. For the overall sample, with no division by type of loan, the reaction to an increase in LLRs is negative and statistically significant before the announcement; however, it t...
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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...
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ژورنال
عنوان ژورنال: Intereconomics
سال: 1989
ISSN: 0020-5346,1613-964X
DOI: 10.1007/bf02928640