Essays about: "Loan Loss Provisions"

Showing result 11 - 15 of 15 essays containing the words Loan Loss Provisions.

1. 11. How do Ownership Characteristics Affect Accounting Quality in the Banking Sector? –A Quantitative Study of US Banks

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Simon Eliasson; Jennie Fredriksson; [2014-06-11]
   Keywords : Loan loss provisions; gross charge-offs; accounting quality; savings banks; listed banks; ;

   Abstract : This paper investigates the effect of ownership characteristics on US banks’ accounting quality from a stakeholder perspective. The accounting quality within the banking industry is of major importance for the domestic financial stability as banks are the core of financial intermediations. READ MORE

3. 12. Evaluation of the Quality of Bank Accounting Data: Evidence from Equity, Bond and CDS Markets

   University essay from Göteborgs universitet/Graduate School

   Author : Savvas Papadopoulos; [2013-07-02]
   Keywords : accounting quality; relevance; banks; loan loss provisions; equity; bonds; CDS; IFRS; US GAAP;

   Abstract : The financial crisis has raised again the importance of financial reporting in the banking sector. The core role of banks in the financial crisis stimulated the discussion and the analysis regarding the bank accounting quality. READ MORE

4. 13. Does Ownership have an Effect on Accounting Quality?

   University essay from Göteborgs universitet/Graduate School

   Author : Andreas Danielsson; Jochem Groenenboom; [2013-07-02]
   Keywords : ;

   Abstract : Research on accounting quality in banks has evolved around the manipulation of the Loan Loss Provision and has been discussed in terms of earnings management and income smoothing. Key variables used to explain the manipulation of Loan Loss Provisions have been investor protection, legal enforcement, financial structure and regulations. READ MORE

5. 14. Managerial Incentives and Earnings Management : An Empirical Examination of the Income Smoothing in the Nordic Banking Industry

   University essay from Företagsekonomiska institutionen

   Author : Alexandros Tsitinidis; Kenneth Duru; [2013]
   Keywords : Earnings Management; Income Smoothing; Financial reporting standards; Loan Loss Provisions; Managerial Incentives;

   Abstract : Prior empirical research, mainly conducted in US under the US GAAP, has indicated that managers in listed banks use loan loss provisions as a primary tool for income smoothing activities. Since 2005 the accounting environment in the European Union (EU) changed, as all listed companies are required to comply with International Financial Reporting Standards (IFRS). READ MORE

6. 15. The Determinants of Bank’s Profitability in Ghana, The Case of Merchant Bank Ghana Limited (MBG) and Ghana Commercial Bank (GCB)

   University essay from Blekinge Tekniska Högskola/Sektionen för management

   Author : Anthony Kofi; Krakah & Aeron; Ameyaw ; [2010]
   Keywords : Determinants of Bank’s Profitability in Ghana; Bank profitability in Ghana;

   Abstract : The financial world today is gradually becoming a global village in itself. The level of offshore banking in both developing and developed countries today is evidence to this fact. Since the financial wheel is critical in any development paradigm, the role of banks is even more critical. READ MORE