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نتیجه جستجو - Loan loss provision

تعداد مقالات یافته شده: 18
ردیف عنوان نوع
1 The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
تأثیر مقررات بانکی و استانداردهای حسابداری بر برآورد ذخایر زیان وام اختیاری-2021
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
مقاله انگلیسی
2 تهدید ورود و استفاده از اختیار در گزارشگری مالی بانکها
Threat of entry and the use of discretion in banks’ financial reporting-2019
This paper studies managers’ use of accounting discretion to deter entry. Using state-level changes in branching regulation under the Interstate Banking and Branching Efficiency Act, I find geographically-constrained community banks increased their loan loss provisions to appear less profitable when faced with the threat of entry by competitors. Additional tests rule out alternative explanations that firm economics or regulators drove the increase. I complement my analyses with survey-based evidence. Findings from the survey confirm that banks prefer to locate in markets where incumbents have high profitability and low credit losses, and that banks use competitors’ financial statements to analyze competition
Keywords: Financial reporting | Product market competition | Entry deterrence | Banking | Regulator incentives | Loss provisioning
مقاله انگلیسی
3 Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk
تأمین ضرر وام توسط بانکهای ایتالیایی: اختیارات مدیریتی ، روابط بانکی ، فاصله عملکردی و ریسک بانکی-2019
This paper investigates the loan loss provisioning behaviour of Italian banks during the period 2006–2013. We examine the main discretionary and non-discretionary determinants of loan loss provisions (LLPs) and explicitly investigate the role of banks functional distance, geographic diversification and risk. Empirical results suggest that LLPs by Italian banks are mainly driven by non-discretionary factors related to expected credit risk. Moreover, we find that distantly managed banks adopt a more prudent provisioning approach, whereas small local cooperative credit banks have a lower level of LLPs. We also show that LLPs are higher in regional banking systems with higher loan concentration and lower degree of competition. Finally, we find that banks facing increasing levels of risk are not only characterised by higher LLPs, but also have a higher tendency to engage in earnings management practices to stabilise their income flows over time.
Keywords: Loan loss provisions | Income smoothing | Bank regulation | Functional distance | Earnings volatility | Italian banks
مقاله انگلیسی
4 Capital and Earnings Management: Evidence from Alternative Banking Business Models
سرمایه و مدیریت سود: شواهدی از مدل جایگزین کسب و کار بانکداری-2018
This paper examines whether institutional characteristics distinguishing Islamic from conven tional banks lead to distinctive capital and earnings management behavior through the use of loan loss provisions. In our sample countries, the two banking sectors operate under different regulatory frameworks: conventional banks currently apply the “incurred” loan loss model until 2018 whereas Islamic banks mandatorily adopt an “expected” loan loss model. Our results provide significant evidence of capital and earnings management practices via loan loss provi sions in conventional banks. This finding is more prominent for large and loss-generating banks. By contrast, Islamic banks tend not to use loan loss provisions in either capital or earnings management, irrespective of the banks size, earnings profile, or the structure of their loan loss model. This difference may be attributed to the constrained business model of Islamic banking, strict governance, and ethical orientation.
Keywords: IFRS ، Regulatory capital management ، Earnings management ، Expected loan losses ، Incurred loan losses
مقاله انگلیسی
5 Earnings and capital management in European banks – Combining a multivariate regression with a qualitative comparative analysis
درآمد و مدیریت سرمایه در بانکهای اروپایی - ترکیب یک رگرسیون چند متغیره با تجزیه و تحلیل مقدماتی کیفی -2018
In this paper, we analyze the effects of the 2008 financial crisis and the ensuing sovereign debt crisis on the quality of financial reporting in European banks by investigating the existence of earnings and capital man agement. The sample comprises countries for which the debt crisis was more severe (Greece, Portugal, Ireland, and Italy) and two major European economies (France and Germany) for which the crisis was not as severe. The data analysis consists of a multivariate regression to examine the correlation between operating income and banks regulatory capital via loan loss provisions. Further, we use a fuzzy-set qualitative comparative analysis (fsQCA) that indicates causal paths for the loan loss provisions. The multivariate results indicate that bank managers use loan loss provisions to manage earnings and regulatory capital during the sample period. The findings do not provide clear evidence of a decrease in managerial discretion after the 2008 financial crisis. Nevertheless, in the severely affected countries, the results indicate that the level of earnings and capital management decreases. Further, fsQCA shows that loan loss provisions exist and that a banks size and its nonperforming loans can play key roles in their existence.
Keywords: Earnings and capital management ، Sovereign debt crisis ، Financial assistance ، Banking industry ، Multivariate regression ، fsQCA
مقاله انگلیسی
6 Timing of banks’ loan loss provisioning during the crisis
زمانبندی ارائه وام های بانکی در طول بحران-2018
We estimate a panel error correction model for loan loss provisions, using unique supervisory data on flow of funds into and out of the allowance for loan losses of 25 Dutch banks in the post-2008 crisis pe riod. We find that these banks aim for an allowance of 49% of impaired loans. In the short run, however, the adjustment of the allowance is only 29% of the change in impaired loans. The deviation from the target is made up by (a) larger additions to allowances in subsequent quarters and (b) smaller reversals of allowances when loan losses do not materialize. After one quarter, the adjustment toward the target level is 32%, and after four quarters it is 79%. For individual banks, there are substantial differences in timing of provisioning for bad loan losses.
Keywords: Loan loss provisioning ، Impairments ، Financial institutions ، Supervision ، Crisis
مقاله انگلیسی
7 Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region
مدیریت درآمد در بانک های اسلامی و متداول: آیا ساختار مالکیت مهم است؟ شواهد از منطقه MENA-2018
The aim of this paper is to compare earnings management between conventional and Islamic banks and to examine whether ownership structure affects earnings management in the banking industry of emerging markets. Using a sample of Conventional and Islamic banks from Middle Eastern and North African (MENA) countries, we first found evidence that Islamic bank manage less their earnings than conventional banks. Second, both Islamic and conventional banks with more concentrated ownership use discretionary loan loss provisions to manage their earnings. Third, institutional owners encourage earnings management in Islamic banks and State partici pation increases earnings management in conventional banks. Finally, family owners reduce this practice in both types of banks.
Keywords: Earning management ، Conventional banks ، Islamic banks ، MENA countries ownership structure
مقاله انگلیسی
8 Loan loss provisions and macroeconomic shocks: Some empirical evidence for italian banks during the crisis
مقررات از دست رفتن وام و شوک های اقتصاد کلان: برخی شواهد تجربی برای بانک های ایتالیا در طول بحران-2018
This paper uses data from a panel of more than 400 Italian banks for the period 2001–2015 to examine the main determinants of loan loss provision (LLP), which are classified as either dis cretionary (income smoothing, capital management, signalling) or non-discretionary (related to the business cycle). The possible effects of the double-dip recession of 2008–9 and 2011–15 are also examined. The results suggest that LLP in Italian banks is countercyclical, with non-dis cretionary components and macroeconomic shocks playing a significant role. Moreover, LLP is less cyclical in the case of local banks, since their loans are more collateralised and their beha viour is more strongly affected by supervisory activity.
Keywords: Loan loss provision ، Bank lending ، Financial system cyclicality
مقاله انگلیسی
9 Timing of banks’ loan loss provisioning during the crisis
زمان بندی تامین وام های اتلافی درطی بحران-2018
We estimate a panel error correction model for loan loss provisions, using unique supervisory data on flow of funds into and out of the allowance for loan losses of 25 Dutch banks in the post-2008 crisis period. We find that these banks aim for an allowance of 49% of impaired loans. In the short run, however, the adjustment of the allowance is only 29% of the change in impaired loans. The deviation from the target is made up by (a) larger additions to allowances in subsequent quarters and (b) smaller reversals of allowances when loan losses do not materialize. After one quarter, the adjustment toward the target level is 32%, and after four quarters it is 79%. For individual banks, there are substantial differences in timing of provisioning for bad loan losses.
keywords: Loan loss provisioning |Impairments |Financial institutions |Supervision |Crisis
مقاله انگلیسی
10 The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation
رابطه بین اعتبار حسابرس، درآمد و مدیریت سرمایه در بخش بانکداری: یک تحقیق بین المللی-2017
In this study we examine two types of manipulation: earnings and capital management (or capital adequacy management) in banks, using an international sample of banks from four countries (USA, UK, Germany and France), which in couples belong in common financial systems (two common – law countries and two code – law countries). In specific, we exam ine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management via the manipulation of the earnings benchmark. We prove that different aspects of auditor reputation per financial system restrict the moti vation of managers for earnings manipulation. Furthermore, we examine the levels of the earnings and capital management in banks by separating our research period in the pre – Basle II regime and the post – Basle II regime. We prove that in the post – Basle II period the banks per financial system limit earnings and capital adequacy management. Moreover, we examine the effects of auditor reputation both in earnings and capital management by using the same model taking into account the financial crisis of 2008 with the results of this (expanded) research to be highly interesting for each financial system.
Keywords: Earnings management | Capital adequacy management | Auditor’s reputation | Auditor’s expertise | Earnings benchmark | Loan loss provisions | Basle II | Financial crisis
مقاله انگلیسی
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