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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
ترجمه فارسی عنوان مقاله:
تأثیر مقررات بانکی و استانداردهای حسابداری بر برآورد ذخایر زیان وام اختیاری
منبع:
ScienceDirect- Elsevier- Finance Research Letters, Corrected proof, 102068: doi:10:1016/j:frl:2021:102068
نویسنده:
Ashish Pandey
چکیده انگلیسی:
Loan loss provisions (LLP) are relatively large accruals for commercial banks (Ahmed et al., 1999), and therefore, have a significant
impact on banks’ earnings and regulatory capital. Moreover, LLP are one of the leading accounting disclosure items that offer a
substantial scope of discretion to managers (Moyer, 1990). The discretionary nature of LLP makes them particularly useful in
examining the impact of regulations on managerial behaviour (Kim and Kross, 1998). The main objective of LLP is to modify the banks’
loan loss reserves to reflect the expected future losses in the banks’ loan portfolio. However, prior evidence suggests that managers
employ LLP to (a) manage earnings (b) manage regulatory capital, and (c) as a signal to communicate their private information to
investors about future prospects (Bushman and Williams, 2012; Elliott et al., 1991; Moyer, 1990; Scholes et al., 1990). Several models
have been proposed in the banking literature to estimate the expected LLP and identify the discretionary component. These models
include Wahlen (1994), Beatty et al. (1995), Beaver and Engel (1996), Kim and Kross (1998), Ahmed et al. (1999), Liu and Ryan
(2006), Kanagaretnam et al. (2010), Bushman and Williams (2012), Beck and Narayanmoorthy (2013), Bouvatier et al. (2014),
keywords: تامین ضرر وام | ارائه اختیاری | دارایی غیرفعال | اقلام تعهدی | رفتار مدیریتی | رویکرد متحمل ضرر | Loan loss provision | Discretionary provision | Nonperforming asset | Accruals | Managerial behaviour | Incurred-loss approach
قیمت: رایگان
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