Provision for loan loss
Research on the Relationship of Commercial Bank’s Loan Loss Provision and Earning Management and Capital Management
... nation’s loan loss provision system, then studied the relations of commercial bank loan loss provision and earnings management and capital management through empirical ...the ...
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How Islamic and Conventional Banks Use Discretionary Loan Loss Provision in Pakistan
... profit. Loan loss provision(LLP) is the instrument that banks used for making changes in financial statements (Mohammady, 2012; Ghazali et ...
6
Earnings and capital management in alternative loan loss provision regulatory regimes
... around loan loss provision decisions in other ...management. Loan loss provisions of period t affect the retained earnings of period t and, therefore, the capital of the bank at the end ...
33
Do Political Connections Affect Bank Loan Loss Provision Reliability?
... the loan loss provision (LLP) quality of financial institutions, in particular LLP ...future loan defaults as they might have relied on receiving support from the government in lieu of ...
9
Does the Loan Loss Provision Affect the Banking Profitability in Case of Pakistan?
... The loan loss provision is found to have negative and statistically significant affect at 1% level of ...of loan loss provision with profitability is supported and in accordance ...
12
Deposit Insurance System and the Commercial Bank Loan Loss Provisions
... the provision for loan loss provisions mainly has two points: first, capital ...certain loss reserves, when actual offset against impairment loss, avoid the erosion of bank capital, ...
13
Economic Loan Loss Provision and Expected Loss
... the loan of the different provision alternatives on the profit-and-loss accounting (P&L) for each period in case that there is a creation of provisions but no write-off at ...specific ...
22
The Provision of Services, Interest Margins and Loan Pricing in European Banking
... case loan loss provisions based on earned interest no longer serve as a buffer against borrower default but banks can rely on other non-interest income to control their risk ...
26
An analysis of loan loss provisioning behaviour in Vietnamese banking
... The normal homogeneity and symmetry restrictions are imposed following the re- parameterisation of the distance function, following Drake and Simper (2003). With respect to the inputs and outputs used in the estimation ...
16
European bank loan loss provisioning and efficient technological innovative progress European bank loan loss provisioning and technological innovative progress
... forward provision as banks had different risk management behavior ...for loan demand (Beatty & Liao, ...→ loan defaults increases →LLP ...
48
Bank loan loss provisions research: A review
... banks provision for bad loans in good times while controlling for banks ' incentive to use LLPs to smooth reported ...looking loan loss provisioning among banks across 27 coun- tries and find that ...
20
Bank loan loss in Vietnam : a dialectical view
... in loan loss communication and significantly helped reduce the NPL ratio in Vietnam, although such reduction was only in the ...in loan loss communication as the disclosure of NPLs via the ...
284
The Determinants of Loan Loss Provisions in Islamic Banking
... of loan loss provisions for Islamic banks are tier 1 capital, non-performing loans and ...banking loan loss provisions by finding the vital determinants and exploring the distinctions between ...
90
Dynamic provisioning: a countercyclical tool for loan loss reserves
... a provision of that amount can be ...the provision, the bank’s managers can’t modify other expenses and dividends to increase capital to prepare for the increase in ...a provision of $70 required by ...
36
Bank loan loss provisions, risk taking and bank intangibles
... between loan loss provisions and bank ...discretionary loan loss provisions are used for several purposes rather than solely for credit risk management ...discretionary loan loss ...
35
What drives heterogeneity of procyclicality of loan loss provisions in the EU?
... of loan loss provisions in capital ratio ...to loan loss reserves, as is the case in many accounting standards, the CAP may exert negative effect on ...the loan loss allowances ...
35
Bank loan loss provisioning during election years in Nigeria
... that loan loss provisions are higher when the banking sector is under- capitalised especially during election ...increase loan loss provisions when they have low capital in order to compensate ...
12
Bank Income Smoothing and Loan Loss Provisioning Practices in Africa
... use loan loss provisions more extensively during the 2008 financial crisis period to smooth reported earnings ...use loan loss provisions to smooth reported earnings when earnings are positive ...
214
Determinants of the loan loss allowance: some cross-country comparisons
... for loan and lease losses ...the loan losses in its existing portfolio. The bank then debits its loan loss expense (or provision) by an amount equal to the difference between its ...
37
Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks
... In fact, in Tunisia, the regulatory authorities have put in place several measures to strengthen internal control mechanisms, in particular the accounting organization standard and the internal control system for banks ...
9