Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/211966 
Erscheinungsjahr: 
2003
Schriftenreihe/Nr.: 
Bank of Finland Discussion Papers No. 33/2003
Verlag: 
Bank of Finland, Helsinki
Zusammenfassung: 
This paper analyses the determinants of banks loan loss allowances for samples of US banks and three non-US samples: a group of 21 countries, Canada and Japan.The model includes fundamental (or non-discretionary) determinants of the allowance such as non-performing loans, and discretionary determinants such as income before the loan loss provision.The results suggest that the loan loss allowance is sensitive to pre-provision income in almost all samples.However, the results also suggest that some variables thought to reflect fundamental factors in US analysis, such as net chargeoffs, are not significant factors for non-US banks.
Schlagwörter: 
loan loss allowance
accounting standards
international banking
nonperforming loan
discretionary accruals
JEL: 
G21
G28
E58
F23
G33
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
952-462-106-1
Dokumentart: 
Working Paper

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