Essays about: "loan loss provision"

Showing result 6 - 10 of 11 essays containing the words loan loss provision.

1. 6. The Relation between Efficiency, Non-Performing Loans and Capitalization in the Nordic Banking Sector

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Vivien Quadt; Tuyen Nguyen; [2016]
   Keywords : Banking; Efficiency; Non-Performing Loans; Capitalization; Management Behavior; Business and Economics;

   Abstract : This paper analyzes relationships between efficiency, non-performing loans and capitalization in the Nordic banking sector (Denmark, Finland, Norway, Sweden and Iceland) based on a panel dataset of 40 banks from the period of 2006 to 2015. Efficiency is measured by the ratio of non-interest expense to net operating income, the ratio of loan loss provision to total loans serves as a proxy for non-performing loans and capitalization is the ratio of equity to total assets. READ MORE

3. 7. 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

4. 8. Social and Environmental effects of Bujagali Dam

   University essay from Högskolan i Gävle/Avdelningen för bygg- energi- och miljöteknik

   Author : Linda Muwumuza; [2014]
   Keywords : Social effects; Environmental effects; Bujagali dam; Uganda;

   Abstract : Abstract There has been a steady increment in economic growth in Uganda and as the economy is on the rise, the demand for energy also increases. Hydro power energy production has been growing in Uganda as a result of the different types of dams created in Uganda along the River Nile. READ MORE

5. 9. 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

6. 10. How to deal with issues arising in the loan loss provisioning process - A case study of a large Swedish bank

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Julia Persson; Magnus Lundberg; [2012]
   Keywords : Loan Loss Provision; IAS 39; Bank; Smoothing; Risk;

   Abstract : By conducting a case study on a Swedish bank, we aim at filling the gap in previous research and increasing the understanding about loan loss provisioning, by identifying issues that arise during the loan loss provisioning process. We show that three main issues arise during the process: (1) how to design the internal guidelines to achieve a consistent process, (2) how to consistently identify and handle when to take a provision, and (3) how to estimate the size of provision. READ MORE