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30.870  Articles
1 of 3.087 pages  |  10  records  |  more records»
This paper used Generalized-Linear Model (GLM) with the exposure time to examine the determinants ofcredit loss provisions in Indonesia's banking sector. The research was motivated by the hypothesis thatboth macro economic variables and bank - specific ha... see more

This paper aims to provide an overview of the literature on Loan loss provisions in the Banking industry. This research was conducted by reviewing some literature. LLP is a solution for banks to deal with risks that will be faced by banks or as a prudent ... see more

The purpose of this study was to obtain empirical evidence about the effect of earnings before tax and provisions, the quality of voluntary disclosure, needs for external financing, other alternatives to earnings management, and firm size to discretionary... see more

This study investigates the relationship between deposits growth (DG), bank capital (TIER1), credits growth (CG), loan loss provision to asset (LLPA), net interest margin (NIM), and bank risk which proxied by SDROA, SDROE, and ZSCORE. The analysis in this... see more

Introduction: This research is aimed to prove whether the banking management did the earnings manipulation by loan loss provision, determination of non performing loan and whether the characteristics of supervisory organs in Good Corporate Governance woul... see more

Various aspects of credit risk have been studied by many researchers. Scientists and practitioners consider different credit risk assessment methods depending on its application, e.g. to determine capital adequacy, to make loss loan provisions, or to esti... see more

AbstractThis study aimed at analysing the relationship between loan loss provision (LLP) and earnings management in the African commercial banks. The study selected the 11 banks among the 32 best commercial banks as identified by the Global Finance Magazi... see more

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair val... see more

The Basel regulatory credit risk rules for expected losses require banks use downturn loss given default (LGD) estimates because the correlation between the probability of default (PD) and LGD is not captured, even though this has been repeatedly demonstr... see more

1 of 3.087 pages  |  10  records  |  more records»