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Dissertations / Theses on the topic 'Loan loss provision'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Choi, Diana. "The Effect of Bank Audit Committee Financial Experts on Loan Loss Provision Timeliness." The Ohio State University, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=osu1531825061474902.

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2

Gustafson, Jesper, and David Möller. "Redovisning utav kreditförluster : subjektiva bedömningar för en rättvisande bild?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12378.

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För att värna om finansiell stabilitet utförs kontinuerligt bedömningar utav de risker och hot som återfinns mot det finansiella systemet, man granskar också det finansiella systemets motståndskraft emot dessa. För att förhindra att nya bankkriser uppstår införs med jämna mellanrum nya regleringar. Däribland skall en ny redovisningsmodell implementeras för redovisning utav kreditförluster – Expected loss model. Denna redovisningsmodell ger upphov till ett ökat inslag av bedömningar vid redovisning utav kreditförluster. Det blir därmed intressant att försöka förklara banktjänstemäns och revisor

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3

Eriksson, Isabelle, and Elenor Stenberg. "Resultatstyrning genom kreditförlustreservering : En kvantitativ studie baserad på publika IFRS-rapporterande banker i EU." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172420.

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Denna studie undersöker huruvida publika IFRS-rapporterande EU-banker använder kreditförlustreserven i syfte att styra resultatet. Genom att studera publicerad bokslutsdata för totalt 360 banker över tidsperioden 2012-2018 finner vi att när resultatet före skatt och kreditförlustreservering ökar med 1% av totala tillgångar ökar avsättningen för kreditförluster med 0,15% av totala tillgångar. Detta innebär att vi finner stöd för att företagsledare i banker använder kreditförlustreserven för att jämna ut resultatet över tid. Våra resultat visar vidare att banker som marginellt slagit ett nollres

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4

Dadoukis, Aristeidis. "Loan loss provisions, non-performing loans and cost efficiency : evidence from Greece." Thesis, University of Nottingham, 2017. http://eprints.nottingham.ac.uk/42178/.

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This Thesis is a both timely and warranted examination of ‘risk management behaviour’ in Greek banking inter-linking cost efficiencies with loan loss provisioning practices during 2005 to 2012. Firstly, utilising Stochastic Frontier Analysis, we construct numerous cost efficiency frontiers and examine the evolution of cost efficiency in the banking system. Secondly, we investigate the risk management behaviour and the dominant loan loss provisioning practises in the domestic banking sector. These include capital management, efficiency hypotheses and the cyclicality of loan loss provisioning. F

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5

Francisco, Iracelma Adjanir José. "O impacto do financiamento externo na gestão de resultados e de capital : o caso dos bancos africanos." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14243.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho tem como objetivo principal analisar o Impacto do Financiamento Externo no uso discricionário das Loan Loss Provisions (LLPs) para as práticas de Gestão de Resultado e de Capital nos bancos Africanos. Para a nossa análise foi usada uma amostra total de 678 bancos comerciais correspondentes a 26 países Africanos, num espaço temporal de 5 anos (2011-2015). Os nossos resultados não são estatisticamente significativos, pelo que não podemos concluir que o financiamento externo implica uma maior gestão de resultados. Ape

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6

Lim, Chu Yeong. "Three empirical essays on bank accounting." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/three-empirical-essays-on-bank-accounting(4cbd4150-4bdb-4947-8759-9bbc9f415563).html.

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This thesis presents new empirical evidence on three important aspects of financial reporting by banks. The thesis consists of an introductory chapter that explains how the three issues are related to each other, three empirical chapters and a final summary chapter. The first empirical chapter studies the effects of accounting conservatism on the pricing of syndicated bank loans. I provide evidence that banks more timely in loss recognition charge higher spreads for the same loan provision. I go on to consider what happens to this relationship during the financial crisis. During the crisis, ba

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7

Nicoletti, Allison Kathleen. "The Effects of Auditors and Regulators on Bank Financial Reporting: Evidence from Loan Loss Provisions." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468571167.

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8

Albuquerque, Daniela Reis. "The effect of banking supervision on the recognition and disclosure of impairment of financial assets." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/16556.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo investiga o papel da supervisão bancária no reconhecimento e divulgação das perdas por imparidade de ativos financeiros. Em concreto, é feita uma comparação das práticas de divulgação entre países cujos supervisores bancários apresentam diferentes abordagens à imparidade do crédito e estabelecida uma relação com o grau de reconhecimento destas perdas. A amostra é constituída por 60 bancos de 15 países da União Europeia. Os respetivos supervisores nacionais foram classificados como intervencionistas/não interven

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9

BARBAGALLO, DANILO. "Bank 's Loan Loss Provisions, new IFRS 9 and Basel III framework. Profiles of convergence, empirical evidence and possible impacts on the system." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2015. http://hdl.handle.net/10281/77082.

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La stima delle perdite di valore sui crediti in portafoglio rappresenta un esercizio di fondamentale importanza per qualsiasi tipo di impresa e per i relativi stakeholders. Stante la peculiarità dell’attività bancaria e la speciale connotazione di “bene merce” che i crediti assumono per le aziende di credito, l’importanza di tale esercizio per tali tipi d’impresa risulta ancor di più amplificata. Sotto una prima prospettiva la stima delle Loan Loss provisions è di fondamentale importanza nell’area del financial reporting. Le rettifiche sui crediti in portafoglio sono di fondamentale importanz

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10

Tsitinidis, Alexandros, and Kenneth Duru. "Managerial Incentives and Earnings Management : An Empirical Examination of the Income Smoothing in the Nordic Banking Industry." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202105.

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Prior empirical research, mainly conducted in US under the US GAAP, has indicated that managers in listed banks use loan loss provisions as a primary tool for income smoothing activities. Since 2005 the accounting environment in the European Union (EU) changed, as all listed companies are required to comply with International Financial Reporting Standards (IFRS). Some arguments envisage that IFRS is a set of high quality standards that plug some inconsistencies relative to national General Accepted Accounting Principles (GAAP). The overall objective of the present study is to examine earnings

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11

Hess, Kurt. "Credit loss dynamics in Australasian banking." The University of Waikato, 2008. http://hdl.handle.net/10289/2649.

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The purpose of this thesis is to analyze the drivers and dynamics of credit losses in Australasian banking over an extended period of time in order to improve the means by which financial institutions manage their credit risks and regulatory bodies safeguard the stability and integrity of the financial system. The analysis is based on a specially constructed data base of credit loss and provisioning data retrieved from original financial reports published by Australian and New Zealand banks. The observation period covers 1980 to 2005, starting at the time when such information was published fo

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12

Xavier, Paulo Henrique Moura. "Gerenciamento de resultados por bancos comerciais no Brasil." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30012008-120921/.

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Este trabalho propôs-se a responder se existem indícios suficientes para se afirmar que os bancos comerciais no Brasil praticam alguma modalidade de gerenciamento de resultados. Para tanto, foi verificado se os bancos comerciais selecionados - instituições líderes dos vinte maiores conglomerados bancários brasileiros - utilizaram os ágios em investimentos em controladas e coligadas, as operações com títulos e valores mobiliários, as provisões para operações de crédito ou os passivos contingentes para gerenciar seus resultados. Dois dos três bancos que possuíam ágios em investimentos em control

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13

Monah, Abraham, and Osedebamen Okojie. "The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia." Thesis, Högskolan Dalarna, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28016.

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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. We examine this abnormal behavior in the financial statements prepared under US GAAP and IFRS. Specifically, we try to find the differences in managerial opportunistic behavior that might exist in the two accounting regimes. We also examine the micro economy and regulatory factors that might influence the earnings be

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14

GALEONE, GRAZIANA. "La qualità dell’informativa contabile nel processo di convergenza europea della regolamentazione bancaria." Doctoral thesis, Università degli studi di Bari, 2019. http://hdl.handle.net/11586/316096.

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Il bilancio di esercizio è il principale strumento di comunicazione economico-finanziaria che assume un ruolo fondamentale nel soddisfare i bisogni informativi degli interlocutori sociali relativamente all’assetto reddituale, finanziario e patrimoniale dell’impresa. La divulgazione di informazioni contabili rilevanti, attendibili e comparabili, assieme ad altre fonti di informazioni, è utilizzata dai portatori di interesse soprattutto per valutare il grado di rischiosità e la dimensione del valore economico dell’impresa. Tuttavia, il dissesto di importanti realtà aziendali (Enron, Parmalat, Ci

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15

Dao, Hong Trang. "Essays on Accounting for Financial Stability in the Banking Industry." Doctoral thesis, Università degli studi di Padova, 2019. http://hdl.handle.net/11577/3424889.

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The dissertation at hand focuses on the role of accounting in the aftermath of the 2007-2009 financial crisis. Particularly, concerns were raised about the impact of accounting rules, accounting discretions, and dividend payouts on bank behaviour. Consequently, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) set forth their revisions to accounting standards. Furthermore, there is an increased intervention by both the supervisors and regulators. The first working paper titled "Dividends, Loan Loss Provisions, Lending: Early Evidence fro

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16

Alves, Rodrigo Rei. "Gestão de resultados : supervisão do Banco Central Europeu vs supervisão das autoridades nacionais." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21737.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A crise do Subprime em 2008 afetou a economia mundial de forma inesperada, provocando o colapso de inúmeras instituições financeiras por todo o mundo. A qualidade dos resultados das entidades, as normas que as regiam e o escrutínio da sua actividade por parte das entidades competentes foi posto em causa e fortemente questionado. A economia europeia foi afectada de uma forma sem precedentes, principalmente as economias mais vulneráveis. O sector financeiro perdeu a sua credibilidade, tendo sido necessário para a Zona Euro impleme

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17

Pedro, Paulo Jorge Pereira. "The effect of leverage, liquidity and analysts on earnings and capital management in the european banking industry." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14805.

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Mestrado em Finanças<br>A literatura existente no sector bancário tem estudado a gestão de resultados e de capital e realizado algumas considerações em matérias como a alavancagem e a liquidez, embora alguns resultados sejam contraditórios. Além disso, a maioria dos estudos está focada nos Estados Unidos originando um menor desenvolvimento do conhecimento sobre a indústria bancária europeia. Neste trabalho estudámos os efeitos da alavancagem e da liquidez na gestão de resultados e de capital em bancos europeus durante o período entre 2005 e 2015. O nosso trabalho pretende analisar factores que

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18

Neves, Suzileida Carvalho Inocêncio. "Gestão de resultados e de capital no setor bancário em África." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13041.

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Mestrado Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo analisa a existência de práticas de gestão de resultados e de capital no setor bancário em África. A amostra é constituída por 203 bancos de 11 países de África analisada durante o período de 2004 a 2014. Foi utilizado o modelo de Anandarajan et al. (2007). Os resultados obtidos sugerem que os bancos da amostra adotam a prática de gestão de resultados e de capital no sentido contrário ao que se esperava. Conclui-se ainda que com a Basileia III houve reforço de gestão de resultados uma vez que a variável BAS3 é est

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Faria, Ana Marina Castilho de. "Gestão de resultados e de capital no setor bancário europeu." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10861.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo pretende analisar possíveis evidências da existência de práticas de gestão de resultados e de gestão de capital regulado nos bancos europeus. Para tal, foram analisados 36 bancos europeus, 21 cotados e 15 não cotados, durante o período 2007 ? 2014. As observações correspondem a bancos dos seguintes países: Portugal, Grécia e Irlanda, Alemanha, França e Itália. Os resultados sugerem que, durante o período analisado, os dados dos bancos da amostra não indicam evidências de gestão de resultados. Contudo, existem evidênc

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20

Ribeiro, Soraia Isabel Carvalho. "The role of state ownership on earnings management : evidence from european banks." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19970.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo tem como objetivo investigar a prática de alisamento de resultados através de provisões para perdas com empréstimos nas instituições bancárias europeias, contribuindo com uma nova perspetiva sobre a diferença de comportamentos discricionários entre Bancos estatais e não estatais. A amostra é composta por 248 Bancos comerciais, dos quais 35 são estatais e 213 são não estatais, provenientes de 15 países europeus, e é relativa ao período compreendido entre 2011 e 2018. De acordo com uma versão modificada do modelo

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21

Ferreira, Ana Clara Gomes. "Frequência do relato intercalar e perdas por imparidade de ativos financeiros no setor bancário." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20561.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Desde 2013 que, na União Europeia, apenas é exigido às empresas cotadas a divulgação semestral do relatório financeiro intercalar. Assim, é da responsabilidade dos reguladores nacionais decidir se as entidades cotadas necessitam ou não de reportar este relatório com maior frequência. Estudos anteriores que analisam as consequências de aumentar a frequência deste tipo de relatórios apresentam inconsistências, no que se refere, por exemplo, ao impacto no mercado de capitais, no nível da assimetria de informação e na gestão de resu

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Veríssimo, Alexandra Martins. "O impacto da adoção da IFRS 9 no reconhecimento das perdas de crédito nos bancos europeus." Master's thesis, Instituto Superior de Economia e Gestão, 2021. http://hdl.handle.net/10400.5/23426.

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Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais<br>This study aims to analyze the change in the accounting model for loan losses in the income smoothing practices of a sample of European Union banking institutions, providing the first evidence of the new IFRS 9 accounting standard. The sample includes 68 banks from 16 European Union countries for the period of 2015 to 2020. By implementing a modified version of a model used by Ahmed et al. (1999) and Gebhardt & Novotny-Farkas (2011), this study finds that bank managers engaged in income smoothing through loan loss provis

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23

Li, Kun-Hung, and 李昆鴻. "The Behavior of Bank Earnings Management:From the Provision for Loan Loss." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/20506668590084692398.

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碩士<br>國立暨南國際大學<br>財務金融學系<br>99<br>This study based on Chien-An Wang et al. who consider Provision for Loan Loss(PLL) is one of risk management to discuss two topic:(1)the timing of bank’s PLL that include Government Regulation,M&A and Executive management change,whether managers have a motive to increase PLL.(2)To observe bank’s asset quality that we focus on mortgage,and discuss relationship between housing Loan Loss Reserve(LLR) and real estate cycle:procyc -licality or anticyclicality,to forecast real estate cycle. The results :(1) Government Regulation effect bank’s PLL obviously,but we c

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Su, Mei-lan, and 蘇美蘭. "AN ANALYSIS OF FACTORS INFLUENCING BANK'S LOAN LOSS PROVISION DECISIONS IN TAIWAN." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/55162638072317530332.

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碩士<br>南華大學<br>財務金融學系財務管理碩士班<br>97<br>Due to the requirement of lowering the over-due ratio of recent financial reform policy, the banking industry in Taiwan has been focusing on decisions of loan loss provisions and write-offs. However, in the other hand, for the purpose of earning management, banks also control securities gains and losses frequently. Since the decisions of loan loss provisions and securities gains and losses are correlated each other and are determined simultaneously, the purpose of this study is to analyze the factors influencing the two policies using the Limited Informatio

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Huang, Chen-Shi, and 黃晨溪. "The implications of capital ratio and earnings for banks’ loan loss provision timeliness." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/vsn55b.

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碩士<br>國立臺灣大學<br>會計學研究所<br>105<br>Using a sample of U.S. bank holding companies from 2002 to 2014, I find banks with above-median total capital ratio recognize larger and timelier loan loss provisions. In addition, banks record larger amount of loan loss when they have higher earnings before loan loss provisions and income taxes. These results are consistent with the view that well-capitalized banks are more capable to record timelier loan loss provision, and are more conservative toward credit risk management. Also, the result suggests banks with higher income provide timelier information rega

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Huang, Hung-Lang, and 黃弘琅. "The Impact of Capital Adequacy Ratio on Banks' Loan-Loss Provision and Performance." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/80034652993368735200.

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碩士<br>國立臺北大學<br>國際財務金融碩士在職專班<br>99<br>This study aims to explore the non-linear relationship between capital adequacy ratio (hereinafter referred to as the “CAR”) and bank’s performance and loan-loss provision. This study adopts the empirical model of Gonza'lez, Teräsvirta and Dijk（2004, 2005） to verify whether the panel smooth transition effect exists in the above-mentioned variables by using a full quarterly data set from 26 banks in Taiwan, through 2007Q4 to 2010Q3. The study has conclusions as follows: The panel smooth transition effect indeed exists between the CAR and the bank’s loan-lo

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Bettinghaus, Bruce Alan. "Earnings management by merger targets : discretion over the loan loss provision in commercial banks." 2000. http://www.etda.libraries.psu.edu/theses/approved/WorldWideIndex/ETD-44/index.html.

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Ching-HungLin and 林慶宏. "The Predictive Capability of Commercial Banks’ Loan Loss Provision on the Real Estate Cycle in the US." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/nua36x.

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碩士<br>國立成功大學<br>財務金融研究所碩士在職專班<br>103<br>Since 2014 the prosperity of the U.S. has recovered gradually, it has led to the attention of interest raising issues and had further effect on the real estate due to the adjustment of Fed Fund Rates. More studies have concentrated on the connection between the market of real estate and the stability of banking firms after the crisis of subprime loan. This research constructs under two different circumstances, and it overlooks the prediction of the effect towards US commercial bank real estate loan amount on the basis of 44.8% and the result at the end o

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Kuan-PuWang and 王冠卜. "Determinants of bank loan loss provisions for consumer mortgage loans in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/28074300122402398415.

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碩士<br>國立成功大學<br>財務金融研究所碩士在職專班<br>103<br>Financial Supervisory Commission of Taiwan in 2007 mandated the banks in Taiwan to disclosure the quality in mortgage loans. According to the pro-cyclical hypothesis, when the economy is in the periods of upturns, the probability of default decreases and banks will provision less on consumer mortgage loans. The empirical results of this study indicate that, in the period from 2008Q2 to 2014Q4, loan loss provisions (LLPs) for consumer mortgage loans have no predictive power for the prices of real estate and economic conditions. It suggests LLPs for consum

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LIU, MENG-HSUN, and 劉孟勲. "An Empirical Study on Non-performing Loans and Loan Loss Provisions of Banking Industry in Taiwan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/20958832217483616604.

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CHEN, CHIA-HUI, and 陳佳惠. "Estimating Models of Loan Loss Provisions for the Banks’ IFRS Adoption." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/58898025140072741496.

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碩士<br>東吳大學<br>會計學系<br>104<br>The accounting system for Taiwan banking industry has been occurred through a gradual convergence of IAS 39 since 2011, which means about the accounting treatment of financial instruments had been converged toward International Financial Reporting Standards (IFRS) in that year. The major business for the banking is loan, however, in order to achieve different purposes for the banking management, loan loss provisions (LLP) has been frequently used to manage their earnings. If we can get a better estimating model to predict the banks’ LLP effectively in the future, i

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Wei, Han-yu, and 魏涵渝. "The Research of Loan Loss Provisions for Financial Holding Subsidiary Banks." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/30395540476685578420.

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碩士<br>國立臺北大學<br>會計學系<br>93<br>Abstract This study investigates the intension of loan loss provisions for financial holding subsidiary banks. In bank industry, the loan loss provision decisions can partially reflect the default risk of loans, besides that, some are regarded as the instrument for manipulation.. During the research, Wahlen(1994)’s estimating model is used to separate loan loss provisions into non-discretionary and discretionary components. After that, in terms of variance analysis, we examine the non-discretionary component of loan loss provisions with t-test for verifying wheth

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Chen, Ching-Li, and 陳敬立. "The Implications of Bank Regulation and Supervision for Loan Loss Provisions." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/43jenq.

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碩士<br>國立臺灣大學<br>會計學研究所<br>107<br>This study focuses on bank regulation and supervision as an important mechanism influencing two distinct aspects of discretionary loan loss provision behaviors around the world, namely: income smoothing and timeliness of recognition. Using a large sample of banks across 54 countries from 2001 to 2015, I find sufficient evidence to indicate that banks listed in countries with better regulation and supervision are less likely to use loan loss provisions for earnings management. In addition, I also find that banks listed in countries with better supervision are mo

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Li, Pei-Yun, and 李佩芸. "Is there adequate loan loss provisions for banks ? –Study of IFRS 9." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/6d9zyb.

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碩士<br>國立交通大學<br>管理學院財務金融學程<br>104<br>The International Accounting Standards Board (IASB) has published the final version of IFRS 9 Financial Instruments in July 2014. IFRS 9 , based on an forward-looking expected credit loss model and replace the IAS 39 Financial Instruments. It is is effective for periods beginning on or after 1 January 2018. Expected credit loss model that will result in more timely recognition of loan losses. Entities are required to recognize an allowance for either 12-month or lifetime expected credit losses (ECLs), depending on whether there has been a significant increa

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Rosvold, Iselin. "The effect of Basel 3 on earnings management using loan loss provisions." Master's thesis, 2017. http://hdl.handle.net/10362/27897.

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In this paper, I look at the effect of the implementation of Basel III on the practice of earnings smoothing using loan loss provisions in listed European banks. The aim is to contribute to a better understanding of how international regulation influence discretionary behavior, as well as considering if the Basel enhancements reduce aggressive income smoothing, as the activity can lead to consequences contrary to the regulation’s objectives. My main findings were statistically insignificant, however it indicated an effect of a reduced earnings smoothing activity using loan loss provisions in t

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FANG, WAN-CHING, and 方婉瀞. "The Study of the Factor Affecting Bank Loan Loss Provisions and CEO Turnover." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/587jg9.

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碩士<br>國立高雄科技大學<br>金融系<br>107<br>This study examines the determinants of loan loss provisions and CEO turnover by panel data model, logit model and probit model. The samples consist of 32 banks from 2008 to 2017. The empirical results show that the CEO turnover and yield on 10-year government bond has a significant positive impact on loan loss provisions, real GDP growth rate and capital adequacy ratio has a significant negative impact on loan loss provisions. The positive impact of CEO turnover on loan loss provisions is consistent with the hypothesis of big bath, true telling, and personal ri

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Barros, Tchibwabwa Sefo Maria. "O alisamento dos resultados no sector bancário angolano. uma análise através das provisões para crédito de cobrança duvidosa." Master's thesis, 2017. http://hdl.handle.net/10316/82206.

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Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de Economia<br>O objectivo desta dissertação centra-se na problemática da manipulação de resultados no sistema financeiro bancário angolano no período de 2008-20014. Nos investigamos se os bancos da banca angolana alisam os resultados e se os gestores usam a conta de provisões para credito de cobrança duvidosa como uma ferramenta para alisar os resultados e gestão de capital. Analisamos também o comportamento da conta provisões para credito de cobrança duvidosa durante o período de crise financeira. Para alcançar os ob

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NI, XIAO-LIN, and 倪曉琳. "The Income Smoothing and Capital Management of Loan Loss Provisions in Banking Industry of China." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/e4p5jj.

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碩士<br>靜宜大學<br>財務金融學系<br>105<br>Banking industry is a highly regulated industry which sells the risks and gains the benefit. Loan loss provisions are periodically accumulated as bank loan loss reserves to prevent credit risks of potential loan default. Other than risk prevention, the loan loss provisions could be used to smooth income or to manage regulated capitals through recognition of loan loss reserves as supplemental capitals by BIS (Bank for International Settlements).This study is to examine the usage of loan loss provisions and how it is related to income smoothing and capital manageme

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Shen, Wen-hua, and 沈文華. "The study of earnings management via manipulation of discretionary loan loss provisions by banks in Taiwan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/79952153882616012147.

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碩士<br>國立中山大學<br>企業管理學系研究所<br>92<br>For the evaluation of banks’ performance, non-performing loans ratio and capital adequacy ratio are the two major indicators other than earnings performance. Among the various tools for earnings manipulation, loan loss provisions may be the only one that could affect bank’s earning numbers, non-performing loans ratio and capital adequacy ratio simultaneously. In order to satisfy the need to increase earnings and capital adequacy ratio and to decrease non-performing loans ratio, banks may have motivation to conduct earnings management. The purpose of the study

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Lu, Chien-ho, and 呂建和. "The Effect of Bank Loan Loss Provisions on Financial Forecasts and Earnings Management in Commercial Banks." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/x58ggk.

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碩士<br>朝陽科技大學<br>企業管理系碩士班<br>92<br>The loan loss reserve of the commercial bank could qualify and measure the credit risk that bank assume. However, the loan loss reserve usually becomes the tool that the bank manager manipulates the earnings. Robb (1998) discover when the analysts‘ standpoints of the earnings forecasts undertake congruence, the executive of the bank will via the loan loss reserve of the discretionary accruals to give rise to the “earnings management” to match action expectancies. In recent years, the assets qualities of the banking industry were constantly deterioration. T

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Wang, Jhih-Chen, and 王之岑. "The association between abnormal fee information and abnormal loan loss provisions-A case of banking industry." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/67472504539548062035.

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碩士<br>銘傳大學<br>會計學系碩士班<br>100<br>This study aims to investigate how abnormal fees affect abnormal loan loss provisions. Fee information includes abnormal audit fees, abnormal non-audit fees, abnormal total audit fees, and the ratio of abnormal non-audit fees to abnormal total audit fees. Our research sample focuses on Taiwanese listed banks which reach the thresholds of fees disclosure regulation of Securities and Futures Bureau during 2003-2010. The empirical results show that the abnormal non-audit fees, abnormal total audit fees, and abnormal non-audit fees to abnormal total audit fees all h

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Santos, André Jorge Seruca Inácio Passarinho dos. "The use of loan loss provisions for earnings management in large european banks. An analysis in pre and post-crisis period." Master's thesis, 2014. http://hdl.handle.net/10071/10213.

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Classificação JEL: G21, M41<br>Esta dissertação examina o uso das perdas por imparidade de crédito na gestão de resultados dos grandes bancos Europeus, contribuindo com uma análise comparativa os periodos antes e pós a crise financeira de 2008. Estudos anteriores revelam que desde a implementação de IFRS, que os bancos são supervisionados com regras contabilisticas mais rigidas de modo a garantir uma maior transparência das suas figuras contabilísticas. As regras de IFRS (nomeadamente a IAS 39) limitam os incentivos de comportamento discrecionário por parte dos bancos, relativamente ao uso de

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Yue-Cheng, Jhong, and 鍾岳成. "Use of Loan Loss Provisions and Dividends for Signaling： Evidence from the Listed Commercial Banks in 11 Asia Countries." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/4654q8.

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碩士<br>臺中技術學院<br>事業經營研究所<br>98<br>Signaling hypothesis predicts that information asymmetry exists between managers and outside investor. Banks’ managers intend to signal favorable future earnings prospects through the dividend announces and loan loss provisioning. Prior study has focused either on the signaling effect of dividend or loan loss provisioning. Nevertheless, to the author’s best knowledge, this is the first study tries to discuss dividend signaling, as well as loan loss provisioning. Empirical results confirm the dividends and loan loss provision do have their impact on banks’ e

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Svoboda, Jan. "Procykličnost poskytování úvěrů a tvorby opravných položek bankami." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-340265.

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The aim of this paper is to investigate the procyclical behavior of banks in terms of lending and loan loss provisioning, and its dynamics with regard to the adoption of the Basel II capital regulation. Using bank-level and country-level panel data spanning from 1996 to 2013 we answer this question for the OECD and BRIC countries. We find a positive effect of bank capitalization on loans growth, which, perhaps due to the recent financial crisis, weakened after 2008. Together with evidence of income smoothing and capital management we also find strong cyclical behavior of banks in terms of loan

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CHEN, REN-YI, and 陳仁義. "An Empirical Study on the Mutual Adjustment and Factors Influencing the Recognition of Loan Loss Provisions and Securities Gains and Losses in Banking Industry." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/20362728395839914657.

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碩士<br>國立臺北大學<br>國際財務金融碩士在職專班<br>93<br>In recent years, due to over competition among banks and the economic environment continuously decline, banks’ asset quality and earnings have decreased dramatically. No matter the amount or ratio of non-performing loans, they all reached all time high among recent years. The overall performance of the banking industry has major impact on economic development and social stability. The fitness of overall banking system can even be a country’s leading indicator in terms of economic development. Under government’s “258 Financial Revolution” policy, banks a

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Tchebete, Eusébio Mirko Manuel Cuna. "O alisamento artificial dos resultados no setor bancário moçambicano. Uma análise através das provisões para perdas de crédito." Master's thesis, 2017. http://hdl.handle.net/10316/81814.

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Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de Economia<br>Diversos estudos empíricos suportam a hipótese de que os gestores bancários se têm engajado em práticas de alisamento de resultados, usando as provisões para perdas de crédito (LLPs) como instrumento para o alcance desse objetivo. O presente estudo analisa o alisamento artificial de resultados no setor bancário moçambicano e, se os gestores bancários usam as provisões para perdas de crédito como instrumento de alisamento. Analisamos também o uso das provisões para perdas de crédito para efeitos de gestão

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Veríssimo, Pedro Filipe da Costa Gancho. "The unfolding of euro area banks' profitability: a comparison between peripheral and core countries." Master's thesis, 2017. http://hdl.handle.net/10071/15420.

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Neste estudo analisamos os fatores específicos aos bancos, à indústria e à economia, que afetam a rentabilidade de 3.046 bancos da zona Euro entre 2006 e 2015. Para o efeito, dividimos a nossa amostra entre bancos dos países periféricos e dos países centrais e incluímos um número significativo de bancos não cotados, dado representarem a maioria dos bancos na União Europeia. Os nossos resultados confirmam a relevância das provisões de crédito, das receitas não decorrentes de juros, rácio de eficiência, crescimento do total dos ativos, parcela dos depósitos, crescimento do PIB e taxas de

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