Bank loan loss provisions research: A review

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...

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Bibliographic Details
Main Authors: Peterson K. Ozili, Erick Outa
Format: Article
Language:English
Published: Elsevier 2017-09-01
Series:Borsa Istanbul Review
Subjects:
Prudential regulation
Banks
Dynamic provisioning
Loan loss provisions
Income smoothing
Procyclicality
Capital management
Signalling
Accounting discretion
Islamic banking
Online Access:http://www.sciencedirect.com/science/article/pii/S2214845017300108

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http://www.sciencedirect.com/science/article/pii/S2214845017300108

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