This study provides an empirical investigation into the banks' provisioning behaviour and its relationship with the business cycle, as well as an analysis of the likely effects of a change in accounting and fiscal rules on bank provisioning.
Banks' loan loss provisioning: procyclical bahaviour and potential solutions.
IANNOTTA, GIULIANO ORLANDO;RESTI, ANDREA CESARE;
2009
Abstract
This study provides an empirical investigation into the banks' provisioning behaviour and its relationship with the business cycle, as well as an analysis of the likely effects of a change in accounting and fiscal rules on bank provisioning.
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