An investigation into loan loss provisioning practices at U.S. bank holding companies and the impact of corporate governance mechanisms
Loan loss provisions in banks are set aside to face a future deterioration of credit portfolio quality and areone of the main accrual expenses for banks. In the United States, the estimation of loan loss provisions is governed by the Generally Accepted Accounting Principles which have been a target...
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| Format: | Thesis (University of Nottingham only) |
| Language: | English |
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2019
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| Online Access: | https://eprints.nottingham.ac.uk/57080/ |