Do Banks Provision for Bad Loans in Good Times? Empirical Evidence and Policy Implications

Do Banks Provision for Bad Loans in Good Times? Empirical Evidence and Policy Implications

Recent debate about the pro-cyclical effects of bank capital requirements, has ignored the important role that bank loan loss provisions play in the overall framework of minimum capital regulation. It is frequently observed that under-provisioning,...

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Bibliographic Details
Main Authors: Cavallo, Michele, Majnoni, Giovanni
Format: Policy Research Working Paper
Language:English
en_US
Published: World Bank, Washington, DC 2014
Subjects:
ACCOUNTING PRACTICES
ACCOUNTING PROCEDURES
ACCOUNTING RULES
ACCOUNTING TREATMENT
AGENCY PROBLEMS
ANNUAL ACCOUNTS
ASSETS
ASYMMETRIC INFORMATION
BALANCE SHEET
BALANCE SHEETS
BANK CAPITAL
BANK CAPITAL REGULATION
BANK DEPOSITS
BANK EARNINGS
BANK LENDING
BANK LIQUIDITY
BANK LOANS
BANK REGULATION
BANKING SECTOR
BANKING SUPERVISION
BANKING SYSTEM
BANKS
CAPITAL REGULATION
CAPITAL REQUIREMENT
CAPITAL REQUIREMENTS
COMMERCIAL BANKS
COMPULSORY RESERVES
CONSOLIDATION
COST OF CAPITAL
CREDIT RISK
DEPOSITS
DIVIDEND POLICY
DIVIDENDS
ECONOMETRIC EVIDENCE
ECONOMICS
EXPECTED VALUES
FINANCIAL INSTITUTIONS
FINANCIAL INTERMEDIATION
FINANCIAL REGULATION
FINANCIAL SECTOR
FINANCIAL STABILITY
FISCAL DEFICITS
GDP
GOVERNMENT BONDS
GROWTH RATE
INCOME
INCOME STATEMENTS
INCOME TAXES
INSTITUTIONAL DEVELOPMENT
INTEREST INCOME
INTEREST RATE
LEGAL PROVISIONS
LOAN CLASSIFICATION
LOAN LOSS PROVISIONS
LOSS RATIO
MARKET DISCIPLINE
OPERATING COSTS
OPERATING INCOME
PORTFOLIO
PORTFOLIO DIVERSIFICATION
PORTFOLIOS
PREMIUMS
PRESENT VALUE
PROFIT MAXIMIZATION
PROFITABILITY
PROVISIONING
PRUDENTIAL REGULATIONS
PUBLIC DEBT
PUBLIC FINANCE
PUBLIC OWNERSHIP
RATES
REGULATORY FRAMEWORK
RESERVES
RETAINED EARNINGS
RISK MANAGEMENT
RISK MEASUREMENT
RISK PREMIUM
SHAREHOLDERS
SOLVENCY
SUBSIDIARY
TAX
TAX INCENTIVES
TAX REVENUES
TAXATION
TAXES
TRANSPARENCY
WRITE OFFS
Online Access:http://documents.worldbank.org/curated/en/2001/06/1490107/banks-provision-bad-loans-good-times-empirical-evidence-policy-implications
http://hdl.handle.net/10986/19607

Internet

http://documents.worldbank.org/curated/en/2001/06/1490107/banks-provision-bad-loans-good-times-empirical-evidence-policy-implications
http://hdl.handle.net/10986/19607

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