Bank loan loss provisions research: A review
We review the recent academic and policy literature on bank loan loss provisioning. Among other things, we observe that there exist some interaction between LLPs and existing prudential, accounting, institutional, cultural, religious, tax and fiscal frameworks which differ across countries; and we f...
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
Elsevier
2017-09-01
|
Series: | Borsa Istanbul Review |
Subjects: | |
Online Access: | http://www.sciencedirect.com/science/article/pii/S2214845017300108 |