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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).

Record type: Monograph (Discussion Paper)


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

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Published date: December 1994


Local EPrints ID: 36057
PURE UUID: 8d8f1a8b-d044-46f0-98b5-93de4d265208

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Date deposited: 03 May 2007
Last modified: 17 Jul 2017 15:46

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Author: V. Beattie
Author: P. Casson
Author: R. Dale
Author: G. McKenzie
Author: C. Sutcliffe
Author: M. Turner

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