Loan Loss Provisioning in Selected European Banking Sectors: Do Banks Really Behave in a Procyclical Way?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F13%3A%230000356" target="_blank" >RIV/26138077:_____/13:#0000356 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Loan Loss Provisioning in Selected European Banking Sectors: Do Banks Really Behave in a Procyclical Way?

Popis výsledku v původním jazyce

This paper sets out to discuss the extent of procyclicality in European banks? lending behavior and how much the regulatory and accounting framework may contribute to it. The main focus is the behavior of banks regarding provisioning against impaired financial assets. It also discusses whether a through-the-cycle provisioning regime could serve as one of the possible regulatory responses to the ongoing financial crisis. Our applied analysis reveals that European banks are among those that provision in aprocyclical manner. On the theoretical level, therefore, through-the-cycle provisioning could be helpful in creating a buffer during good times which could then be used during recessions. On the practical level, however, through-the-cycle provisioning would for numerous reasons be difficult to introduce soon and would first need to be aligned with the other components of the international framework for accounting and for the regulation of financial institutions.

Název v anglickém jazyce

Loan Loss Provisioning in Selected European Banking Sectors: Do Banks Really Behave in a Procyclical Way?

Popis výsledku anglicky

This paper sets out to discuss the extent of procyclicality in European banks? lending behavior and how much the regulatory and accounting framework may contribute to it. The main focus is the behavior of banks regarding provisioning against impaired financial assets. It also discusses whether a through-the-cycle provisioning regime could serve as one of the possible regulatory responses to the ongoing financial crisis. Our applied analysis reveals that European banks are among those that provision in aprocyclical manner. On the theoretical level, therefore, through-the-cycle provisioning could be helpful in creating a buffer during good times which could then be used during recessions. On the practical level, however, through-the-cycle provisioning would for numerous reasons be difficult to introduce soon and would first need to be aligned with the other components of the international framework for accounting and for the regulation of financial institutions.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA13-08549S" target="_blank" >GA13-08549S: Pokrizová bankovní regulace a její dopad na ekonomickou aktivitu v malé exportně orientované ekonomice</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Finance a úvěr - Czech Journal of Economics and Finance

ISSN

0015-1920

e-ISSN

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Svazek periodika

63

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

19

Strana od-do

308-326

Kód UT WoS článku

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EID výsledku v databázi Scopus

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