Essays about: "loan loss provisions"
Showing result 1 - 5 of 15 essays containing the words loan loss provisions.
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1. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE
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2. 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/FöretagsekonomiAbstract : 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
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3. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. READ MORE
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4. The Impact of COVID-19 on the European Commercial Banking Sector: A Cross-country Empirical Analysis
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper investigates the impact of COVID-19 on the European commercial banking sector. Using panel data, we study the effect of the severity of the pandemic on bank lending, customer depositing behavior, and the provisioning for credit losses. READ MORE
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5. Capital Management at the Dawn of IFRS 9: Were Loan Loss Provisions used to Manage Regulatory Capital in European Banks during the Transition to IFRS 9?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : On January 1, 2018 IFRS 9 and the Expected Credit Loss model were mandatorily adopted by all IFRS compliant entities (IASB, 2017). Recent research has criticized the Expected Credit Loss model for increasing bank managers' discretion over loan loss provisions and noted its potential implications for financial stability (Bushman & Williams, 2012; Novotny-Farkas, 2016; Krüger et al. READ MORE
