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    Wyświetlanie 1-3 z 3
    Tytuł:
    Cross country linkages as determinants of procyclicality of loan loss provisions – empirical importance of SURE specification
    Autorzy:
    Olszak, Małgorzata
    Pipień, Mateusz
    Powiązania:
    https://bibliotekanauki.pl/articles/1203975.pdf
    Data publikacji:
    2013
    Wydawca:
    Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
    Tematy:
    loan loss provisions
    procyclicality
    earnings management
    Opis:
    Procyclicality in banking may result in financial instability and therefore be destructive to economic growth. The sensitivity of different banking balance sheet and income statement variables to the business cycle is diversified and may be prone to increasing integration of financial markets. In this paper we address the problem of the influence of financial integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss provisions to the business cycle. We also aim to find out whether earnings management hypotheses are supported throughout the whole business cycle. Application of the SURE approach to 13 OECD countries in 1995-2009 shows that the procyclicality of LLP is statistically significant almost in thewhole sample of countries. Independent of the econometric specification, the earnings management hypotheses are hardly supported.
    Źródło:
    Faculty of Management Working Paper Series; 2013, WPS 2/2014; 1-19
    2300-4371
    Pojawia się w:
    Faculty of Management Working Paper Series
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Managerial discretions and loan loss provisions in Nigerian banks
    Autorzy:
    Salami, Abdulai
    Uthman, Ahmad
    Owoade, Ruth
    Powiązania:
    https://bibliotekanauki.pl/articles/13925607.pdf
    Data publikacji:
    2022-06-30
    Wydawca:
    Wyższa Szkoła Bankowa we Wrocławiu
    Tematy:
    Deposit money banks
    IFRSs
    loan loss provisions
    managerial discretions
    solvency risk
    Opis:
    Aim: The high level of non-performing exposures and the existing crisis in the Nigerian banking sector is a source of concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of solvency risk and reforms embedded in the adoption of International Financial Reporting Standards (IFRSs).  Design/research methods: Datasets related to the variables of the study were hand-collected from annual reports of a sample of 16 Nigerian deposit money banks over the period of 2007-2017. The analyses were performed using principal components analysis to derive the managerial discretions index (MDI), Prais-Winsten ordinary least square regression to segregate LLP into reported LLPs (TLLP) and discretionary LLPs (DLLP) and appropriate panel data regression models to test the study’s hypotheses subsequent to series of diagnostic tests.  Conclusions/findings:The results revealed that managerial discretions negatively influence TLLP and DLLP represented by absolute value of DLLP (ADLLP). This represents an increase in profitability without manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite reduction in provisioning level noticeable during IFRS. The situation of Nigerian banks threatened by solvency risk use of LLPs for managerial discretions while attempting to increase profit was exemplified in the increase in ADLLP rather than TLLP. However, improvement was noticeable for risky Nigerian banks during IFRS. The managerial discretionary use of LLPs especially during IFRS was engendered by use of LLPs for capital management and earnings smoothing rather than earnings signalling as further revealed. This shows that adoption of International Financial Reporting Standards reduces reporting quality of Nigerian banks in their loan loss decisions.  Originality/value of the article: The derivation of MDI from measures of earnings smoothing, capital management and earnings signalling is the study’s contribution to accounting for loan losses literature. The adjustments to LLPs to reduce variability of earnings, meet up with minimum regulatory bank capital adequacy ratio and signal strength to absorb future losses encapsulate earnings smoothing, capital management and earnings signalling respectively.  Implications of the research:The discretionary use of LLPs found in this study beckons an increased level of surveillance, oversights and reforms on the part of the regulators for compliance level devoid of managerial opportunistic behaviour to be identifiablewith Nigerian banks. JEL: D22, G21, G28, L20, M41.
    Źródło:
    Central European Review of Economics and Management; 2022, 6, 2; 71-115
    2543-9472
    Pojawia się w:
    Central European Review of Economics and Management
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    What drives heterogeneity of procyclicality of loan loss provisions in the EU?
    Autorzy:
    Olszak, Olszak
    Pipień, Mateusz
    Kowalska, Iwona
    Roszkowska, Sylwia
    Powiązania:
    https://bibliotekanauki.pl/articles/1203986.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
    Tematy:
    loan loss provisions
    procyclicality
    income smoothing
    investor protection
    bank regulation
    bank supervision
    Opis:
    Using the two step system GMM Blundell and Bond estimator this paper documents a large cross-bank and cross-country variation in the relationship between loan loss provisions (LLP) and the business cycle and explores bank management specific, bank-activity specific and country specific (institutional and regulatory) features that explain this diversity in the European Union. Our results indicate that LLP in large, publicly traded and commercial banks, as well as in banks reporting consolidated statements, are more procyclical. Better investor protection and more restrictive bank capital regulations reduce the procyclicality of LLP. We do not find support for the view that better quality of market monitoring mitigates the sensitivity of LLP to business cycle. Our findings clearly indicate the empirical importance of income smoothing, capital management and credit risk management for decreased procyclicality of LLP.
    Źródło:
    Faculty of Management Working Paper Series; 2014, WPS 3/2014; 1-34
    2300-4371
    Pojawia się w:
    Faculty of Management Working Paper Series
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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