Essays about: "loan loss provision"

Showing result 1 - 5 of 11 essays containing the words loan loss provision.

1. 1. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

3. 2. Analysis of the efficiency of macroprudential policy

   University essay from Umeå universitet/Nationalekonomi

   Author : Sarah Widder; [2021]
   Keywords : ;

   Abstract : This thesis evaluates the efficiency of macroprudential policy tools by analysing their effect on credit growth. Two models are being used to analyse the effects of the policy tools on credit growth. At first an IV approach which results in a weak instrument. Additionally, there is a simply dynamic panel data analysis. READ MORE

4. 3. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS

   University essay from Göteborgs universitet/Graduate School

   Author : Hairong Chen; [2019-08-08]
   Keywords : ;

   Abstract : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. READ MORE

5. 4. Risk Assessment of FinTech Lending Platform Business Models

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Constanze Alves; [2018]
   Keywords : FinTech; P2P Lending; Financial Regulation; Risk Mapping; Credit Cyclicality;

   Abstract : This thesis analyzes risks related to FinTech lending platforms and consists of two parts. Part I examines the risks arising from innovations in the FinTech lending platform sphere and their impact on the regulatory framework. READ MORE

6. 5. The Impact of Credit Risk Management on Profitability of Nordic Commercial Banks

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Róbert Hurka; [2017]
   Keywords : credit risk management; profitability; Nordic countries; commercial banks; loan loss provision; Business and Economics;

   Abstract : This thesis investigates credit risk management in Nordic commercial banks and its effect on profitability. Two determinants of credit risk are chosen according to relevant literature, namely loan loss provision ratio and capital adequacy ratio. Thirteen banks in total are then investigated across the 16 year time frame from 2000-2015. READ MORE