An investigation into loan loss provisioning practices at U.S. bank holding companies and the impact of corporate governance mechanisms

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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Bibliographic Details
Main Author: Pilava, Andrea
Format: Thesis (University of Nottingham only)
Language:English
Published: 2019
Subjects:
Loan loss provisions; Generally Accepted Accounting Principles; Procyclicality; Moments estimator; Bank corporate governance; Earnings manipulation
Online Access:https://eprints.nottingham.ac.uk/57080/

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