...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Borsa Istanbul Review >Bank loan loss provisions research: A review
【24h】

Bank loan loss provisions research: A review

机译：银行贷款损失准备金研究：回顾

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

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 find that managerial discretion in provisioning is strongly linked to income smoothing, capital management, signalling, tax management and other objectives. We also address several issues including the ethical dimensions of income smoothing, factors influencing income smoothing, methodological issues in LLP modelling and the dynamic loan loss provisioning experiment; which opens up several avenues for further research such as: finding a balance between sufficient LLPs which regulators want versus transparent LLPs which standard setters want; the sensitivity of abnormal LLPs to changes in equity; the persistence of abnormal LLPs following CEO exit; country-specific interventions that induce LLP procyclicality in emerging countries; the impact of Basel III on banks' provisioning discretion; LLP behaviour among systemic and non-systemic financial institutions; etc. We conclude that regulators need to pay attention to how much discretion lending institutions should have in determining reported provision estimates, and this has been a long standing issue.
机译：我们回顾了有关银行贷款损失准备金的最新学术和政策文献。除其他外，我们观察到，有限责任合伙企业与现有的审慎，会计，制度，文化，宗教，税收和财政框架之间存在一定的相互作用，各国之间存在差异。我们发现，拨备中的管理自由裁量权与收入平滑，资本管理，信号，税收管理和其他目标紧密相关。我们还解决了一些问题，包括收入平滑化的道德维度，影响收入平滑化的因素，LLP建模中的方法论问题以及动态贷款损失准备金实验;这为进一步的研究开辟了一些途径，例如：在监管机构想要的足够的LLP与标准制定者想要的透明LLP之间找到平衡。异常有限合伙企业对权益变动的敏感性; CEO退出后异常LLP的持续存在;在新兴国家诱发LLP周期性上升的针对特定国家的干预措施; 《巴塞尔协议三》对银行准备金裁量权的影响;系统性和非系统性金融机构之间的LLP行为;我们得出的结论是，监管机构需要注意贷款机构在确定报告的准备金估算时应有多少酌处权，这是一个长期存在的问题。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号