Essays about: "Loan Loss Provisions"
Showing result 6 - 10 of 15 essays containing the words Loan Loss Provisions.
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6. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia
University essay from Högskolan Dalarna/FöretagsekonomiAbstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE
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7. The predictive ability of loan loss provisions in banks within EU following IFRS - The effect of country specific factors
University essay from Göteborgs universitet/Graduate SchoolAbstract : In recent years, an increased attention has been devoted to banks’ loan loss provisions and actual losses. The incurred loss model under IFRS (IAS 39) has been criticized for leading to less timely loan loss recognition. In this study we compare the predictive ability of loan loss provisions between different countries following IFRS. READ MORE
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8. Information Asymmetry and Discretionary Accounting in European Banks
University essay from Göteborgs universitet/Graduate SchoolAbstract : Recent theoretical research suggests that information risk is a non-diversifiable risk factor and should therefore affect the cost of capital of the individual firm. This study investigates this notion for listed European banks during the period 2005-2015. READ MORE
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9. Estimating expected lifetime of revolving credit facilities in an IFRS 9 framework
University essay from Lunds universitet/Matematisk statistikAbstract : This paper sets out to estimate expected lifetime of revolving credit facilities (e.g. credit card products) and is motivated by the introduction of the International Financial Reporting Standard 9 (IFRS 9) and its requirements for loan impairments. READ MORE
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10. Dividends and risks in banks : An investigation of a relationship between dividends and risks in Nordic banks
University essay from Umeå universitet/FöretagsekonomiAbstract : Banks represent one of the most important parts of the economy in the world. As a result, decisions of bank management affect not just the direct bank stakeholders but the state of the economy and society as a whole. READ MORE