Loan loss provisioning by international banks: estimation, determinants and evidence
Beattie, V., Casson, P., Dale, R., McKenzie, G., Sutcliffe, C. and Turner, M. (1994) Loan loss provisioning by international banks: estimation, determinants and evidence. Southampton, UK, University of Southampton, 37pp. (Discussion Papers in Accounting and Management Science, (94-90) ).
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In recent years loan loss provisions have become the major determinant of bank profitability levels and have had a significant impact upon capital adequacy measures. Given the implications of such matters for the overall stability of the financial system, it is important to understand the determinants of bank loan losses and bank loan loss provisioning policies. This article draws together the piecemeal and diverse literature concerning bank loan loss provisioning. The main conceptual issues considered are the fundamental nature of loan loss provisions, the alternative methods used to estimate loan losses and the determinants of loan losses and associated provisioning policies. The available empirical evidence is also reviewed
|Item Type:||Monograph (Discussion Paper)|
|Subjects:||H Social Sciences > HG Finance
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
|Divisions:||University Structure - Pre August 2011 > School of Management
|Date Deposited:||03 May 2007|
|Last Modified:||02 Mar 2012 12:47|
|Publisher:||University of Southampton|
|RDF:||RDF+N-Triples, RDF+N3, RDF+XML, Browse.|
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