Skip to main content
Have a personal or library account? Click to login
Some Empirical Evidence of Loan Loss Provisions for Albanian Banks Cover

Some Empirical Evidence of Loan Loss Provisions for Albanian Banks

By:   
Open Access
|May 2016

References

  1. 1. Ahmed, A., Takeda, C., and Thomas, Sh.,(1999). «Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects. »
  2. 2. Arellano, M., and Bond., S (1991). « Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. »58: 277–297.
  3. 3. Beatty, A., and Liao, S., (2009), «Regulatory Capital Ratios, Loan Loss Provisioning and Pro-cyclicality»,
  4. 4. Bikker, J. A., and Metzemakers, P. A. J. (2005), «Bank provisioning behavior and procyclicality»,
  5. 5. Borio, C., Furfine, C., and Lowe, P., (2001) «Procyclicality of the financial system and financial stability: issues and options»,
  6. 6. Borio, C., and Lowe, Ph., (2001) «To provision or not to provision. »,.
  7. 7. Bouvatier, V., and Lepetit, L., (2008), “Banks’ procyclical behavior: does provisioning matter? »,
  8. 8. Cavallo, M., and Majnoni, G., (2003), «Do banks provision for bad loans in good times? Empirical evidence and policy implications»
  9. 9. Cortavarria, L., Dziobek, C., Kanaya, A., and Song, I., (2000), «Loan review, provisioning, and macroeconomic linkages”, IMF Working Paper, International Monetary Fund.
  10. 10. Craig, R. S., Davis, E. P., and Pascual, A. G. (2006),«Sources of procyclicality in East Asia financial systems», in Stefan Gerlach and Paul Gruenwald (Eds.), Procyclicality in the Financial Systems in Asia, Palgrave.
  11. 11. Financial Stability Board (2009), «Guidance to assess the systemic importance of financial institutions, markets and instruments: initial considerations”, Report to G20 Finance Ministers and Governors,
  12. 12. Financial Stability Forum (2009), «Report of the financial stability forum on addressing procyclicality in the financial system»,
  13. 13. Fonseca, A., and Gonzalez, F., (2008.) «Cross-country determinants of bank income smoothing by managing loan loss provisiosn.»,
  14. 14. Jimenez, J., and Saurina, J., (2005), «Collateral, type of lender and relationship banking as determinants of credit risk»,
  15. 15. Laeven, L., and Majnoni, G., (2003), «Loan loss provisioning and economic slowdowns: too much, too late?”,
  16. 16. Liu, C.C., Ryan, S.G., Wahlen, J.M., (1997).«Differential valuation implications of loan loss provisions across banks and fiscal quarters». The Accounting Review, 72(1), 133-146.
  17. 17. Lobo, G.J., Yang, D.H., (2001).«Bank managers heterogeneous decisions on discretionary loan loss provisions.» Review of Quantitative Finance and Accounting, 16, 223-250.
  18. 18. Perez, D., Salas, V., and Saurina, J.s.(2006) «Earnings and capital management in alternative loan loss provision. ».
  19. 19. Packer, F., and Zhu, H., (2012) «Loan loss provisioning practices of Asian banks. »
  20. 20. Skala, F., (2014) «Income smoothing and procyclicality of loan loss provisions in Central European banks.»
Language: English
Page range: 157 - 173
Submitted on: Dec 16, 2015
Accepted on: Jan 29, 2016
Published on: May 20, 2016
Published by: Central Bank of Montenegro
In partnership with: Paradigm Publishing Services
JEL:

© 2016 Elona Dushku, published by Central Bank of Montenegro
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.