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Non-Performing Loans: Regulatory and Accounting Treatments of Assets · Study

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PreprintNon-Performing Loans: Regulatory and Accounting Treatments of Assets

David M. Bholat2016

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Preprintgreen2016

Non-Performing Loans: Regulatory and Accounting Treatments of Assets

David M. Bholat · Rosa Maria Lastra · Sheri M. Markose · Andrea Miglionico · Kallol Sen

22 citations·0/0 files stored·SSRN Electronic Journal

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Banking stability, regulation, efficiency Banking Sector Performance and Management Credit Risk and Financial Regulations

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References

1999The Twin Crises: The Causes of Banking and Balance-of-Payments Problems 1987Stabilizing an Unstable Economy 1997Problem loans and cost efficiency in commercial banks 2011Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios 2002Credit Risk in Two Institutional Regimes: Spanish Commercial and Savings Banks 2003Loan loss provisioning and economic slowdowns: too much, too late?2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking 2011Do delays in expected loss recognition affect banks' willingness to lend?

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Details

Year2016

Typepreprint

Published2016-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations22

Files0 public / 0

ShelfBanking stability, regulation, efficiency

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doi10.2139/ssrn.2776586

openalex_workW3123065405

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