Works matching DE "LOAN loss reserves"

Results: 234

أثر تطبيق المعيار الدولي التاسع لإعداد التقارير المالية (9) IFRS) على توقيت الاعتراف بخسائر القروض لدى البنوك في دول مجلس التعاون الخليجي.

Published in:

Jordan Journal of Business Administration, 2025, v. 21, n. 3, p. 425, doi. 10.35516/jjba.v21i3.2193

By:

معز أبو عليا;
إسلام عبد الجواد;
هبة سلوادي;
فيروز صلاحات

Publication type:

Article

Consideration of the social context of auditors' reliance on expert system output during evaluation of loan loss reserves.

Published in:

Intelligent Systems in Accounting, Finance & Management, 1999, v. 8, n. 3, p. 199, doi. 10.1002/(SICI)1099-1174(199909)8:3<199::AID-ISAF160>3.0.CO;2-A

By:

Swinney, Laurie

Publication type:

Article

Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?

Published in:

European Accounting Review, 2025, v. 34, n. 2, p. 785, doi. 10.1080/09638180.2023.2277327

By:

Bischof, Jannis;
Foos, Daniel;
Riepe, Jan

Publication type:

Article

علاقة المصرف الجسري بالمصرف المتعثر (دراسة مقارنة).

Published in:

Journal of Sharia & Law, 2025, v. 2025, n. 101, p. 314

By:

ندى زهير الفيل

Publication type:

Article

REPAYMENT CAPACITY OF FARMERS: A BALANCED PANEL DATA APPROACH.

Published in:

Journal of Applied Economics & Policy, 2011, v. 30, n. 1, p. 14

By:

Durguner, Sena;
Katchova, Ani L.

Publication type:

Article

The Effect of Bank Employees with a Postgraduate Education Level on Credit Risk and Financial Performance.

Published in:

Istanbul Business Research, 2023, v. 52, n. 2, p. 407, doi. 10.26650/ibr.2023.52.1109060

By:

Pilatin, Abdulmuttalip

Publication type:

Article

الخدمات المصرفية الرقمية كآلية لتعزيز الشمول المالي، تجربة الإمارات العربية المتحدة

Published in:

Al Bashaer Economic Journal, 2024, v. 10, n. 2, p. 79

By:

بن سالم بلال

Publication type:

Article

The Effect of Earnings Management and Signaling on Loss Loan Provision: The Role of Bank Capitalization.

Published in:

Journal of Finance & Banking Review (JFBR), 2021, v. 6, n. 1, p. 43, doi. 10.35609/jfbr.2021.6.1(1)

By:

Jasman;
Murwaningsari, Etty;
Mayangsari, Sekar;
Susi Dwi Mulyani

Publication type:

Article

Determinants of commercial bank's non-performing loans in Bangladesh: An empirical evidence.

Published in:

Cogent Economics & Finance, 2023, v. 11, n. 1, p. 1, doi. 10.1080/23322039.2023.2194128

By:

Akhter, Nazmoon

Publication type:

Article

The dynamic relationship between bank risk and corporate governance in Africa.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2124597

By:

Kyei, Simms Mensah;
Polovina, Nereida;
Kumah, Seyram Pearl

Publication type:

Article

Financial innovations and economic growth: Does financial inclusion play a mediating role?

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2049670

By:

Domeher, Daniel;
Konadu-Yiadom, Emmanuel;
Aawaar, Godfred

Publication type:

Article

From the Editor's Desk ...

Published in:

Vinimaya, 2023, v. 43, n. 4, p. 1

By:

Manickaraj, M.

Publication type:

Article

Why Indian Commercial Banks Need to Adopt Expected Credit Loss (ECL) Based Provisioning Approach?

Published in:

Vinimaya, 2023, v. 43, n. 4, p. 69

By:

Bandyopadhyay, Arindam

Publication type:

Article

Improving Asset Quality Data through Divergence Disclosures.

Published in:

Vinimaya, 2022, v. 43, n. 3, p. 5

By:

Krishnakumar, Dipali

Publication type:

Article

DERIVATION OF A STOCHASTIC LOAN REPAYMENT MODEL FOR VALUING A REVENUE-BASED LOAN CONTRACT.

Published in:

Annals of Financial Economics, 2017, v. 12, n. 3, p. -1, doi. 10.1142/S2010495217500130

By:

MAZENGERA, HASSAN

Publication type:

Article

A Comparative Analysis of the Determinants of the United States and U.K. Banks' Profitability.

Published in:

Journal of Accounting & Finance (2158-3625), 2023, v. 23, n. 3, p. 55

By:

Ndu, Ikechukwu;
Anoruo, Emmanuel;
Chukwuogor, Chiaku

Publication type:

Article

Bank Failures: A Study of Georgia Banks.

Published in:

Journal of Accounting & Finance (2158-3625), 2019, v. 19, n. 5, p. 132, doi. 10.33423/jaf.v19i5.2255

By:

Seelye, Nancy;
Routh, T. Brian;
Ziegler, Paul W.

Publication type:

Article

Credit quality, bank provisioning and systematic risk in banking business.

Published in:

International Journal of Management Cases, 2015, v. 17, n. 4, p. 88

By:

Floreani, Josanco;
Paltrinieri, Andrea;
Polato, Maurizio;
Pichler, Flavio

Publication type:

Article

Market behavior under the New Zealand ETS.

Published in:

Carbon Management, 2013, v. 4, n. 4, p. 423, doi. 10.4155/cmt.13.33

By:

Richter, Jessika Luth;
Mundaca, Luis

Publication type:

Article

The effect of natural disasters on big bath earnings management of banks: evidence from the 2005 US hurricane season.

Published in:

Accounting & Business Research, 2024, v. 54, n. 6, p. 673, doi. 10.1080/00014788.2023.2258781

By:

Yang, Qiurong;
Bai, Gang

Publication type:

Article

Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry.

Published in:

Accounting & Business Research, 2023, v. 53, n. 6, p. 611, doi. 10.1080/00014788.2022.2050172

By:

Greiner, Adam J.;
Kohlbeck, Mark J.;
Smith, Thomas J.

Publication type:

Article

Earning management in Brazilian financial institutions.

Published in:

Revista de Administração, 2016, v. 51, n. 2, p. 182, doi. 10.5700/rausp1233

By:

Bruscato Bortoluzzo, Adriana;
Hsia Hua Sheng;
Porto Gomes, Ana Luiza

Publication type:

Article

LOAN QUALITY FORECASTING MODEL (LITHUANIAN CASE).

Published in:

Business: Theory & Practice, 2004, v. 5, n. 4, p. 145

By:

Gegužis, Artüras

Publication type:

Article

Dealing With Non-Performing Loans During The Bank Restructuring Process in Vietnam: Assessment Using The AHP and TOPSIS Methods.

Published in:

Gadjah Mada International Journal of Business, 2020, v. 22, n. 3, p. 323, doi. 10.22146/gamaijb.44453

By:

Tran Thi Van Anh;
Nguyen Thi Nhung;
Tran Thi Thanh Tu

Publication type:

Article

The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability.

Published in:

Accounting in Europe, 2016, v. 13, n. 2, p. 197, doi. 10.1080/17449480.2016.1210180

By:

Novotny-Farkas, Zoltán

Publication type:

Article

Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016.

Published in:

Accounting in Europe, 2016, v. 13, n. 2, p. 229, doi. 10.1080/17449480.2016.1210179

By:

Hashim, Noor;
Li, Weijia;
O'Hanlon, John

Publication type:

Article

Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study.

Published in:

2016

By:

Gebhardt, Günther

Publication type:

Case Study

The costs of lead bank-distressed borrower relationships: evidence from commercial lending in Taiwan.

Published in:

Service Industries Journal, 2010, v. 30, n. 9, p. 1549, doi. 10.1080/02642060802626790

By:

Tang, Tseng-Chung

Publication type:

Article

رایه الگوی مناسببرای شناسایی عوامل تاثیر گذار بر تجهیز منابع بانکی به روش شبکه عصبی مصنوعی.

Published in:

Journal of Decisions & Operations Research, 2023, v. 8, n. 1, p. 17

By:

یوسف ابراهیمی;
یعقوب علوی متین;
سحخو شفطت;
حسنر فاقت

Publication type:

Article

Türk Bankacılık Sektöründe Personelin Cinsiyet Çeşitliliğinin Kredi Riskine ve Kârlılığa Etkisi.

Published in:

Verimlilik Dergisi, 2023, v. 57, n. 2, p. 343, doi. 10.51551/verimlilik.1145552

By:

PİLATİN, Abdulmuttalip

Publication type:

Article

Legal Implications of Bankruptcy on Bank-related Problems and Customer's Legal Protection.

Published in:

KnE Social Sciences, 2022, p. 374, doi. 10.18502/kss.v7i15.12109

By:

Hartini, Rahayu;
Malik, Mohammad Faizal Jamaluddin;
Nofiyanti, Dwi Rohatin

Publication type:

Article

)2020-2015)أثر المرونة المالية في الربحية دراسة تحليله في عينة من المصارف العراقية الخاصة للفترة من...

Published in:

Journal of Kirkuk University for Administrative & Economic Sciences, 2022, v. 12, n. 2, p. 55

By:

ماهر مناع عبيد ال
زهراء احمد النعي

Publication type:

Article

Broadband or Bust: California's Plan to Close the Digital Divide.

Published in:

University of the Pacific Law Review, 2023, v. 54, n. 2, p. 206

By:

Zelezny, Steve

Publication type:

Article

Lending to Women and Credit Risk in Microfinance Institutions: The Moderating Effects of Patriarchy and Female Leadership.

Published in:

Journal of Development Studies, 2025, v. 61, n. 4, p. 614, doi. 10.1080/00220388.2024.2434252

By:

Nyarko, Samuel Anokye;
Beisland, Leif Atle;
Mersland, Roy

Publication type:

Article

The Institutional Quality Effect on Credits Provided by the Banks.

Published in:

International Advances in Economic Research, 2020, v. 26, n. 3, p. 249, doi. 10.1007/s11294-020-09794-0

By:

Gani, Azmat;
Rasul, Tareq

Publication type:

Article

BASEL III STANDARDS AND LIQUIDITY DETERMINANTS IN VIETNAMESE COMMERCIAL BANKS.

Published in:

Journal of Eastern European & Central Asian Research, 2023, v. 10, n. 3, p. 401, doi. 10.15549/jeecar.v10i3.1176

By:

Thy Le-Bao;
Linh Ho-Nguyen-Truc;
Dai Lang-Kim

Publication type:

Article

Impact of Earnings Management on Profitability of Commercial Banks: Evidence from India.

Published in:

FIIB Business Review, 2025, v. 14, n. 3, p. 367, doi. 10.1177/23197145221084037

By:

Mangala, Deepa;
Singla, Neha

Publication type:

Article

The Effect of Credit Competition on Banks’ Loan-Loss Provisions.

Published in:

Journal of Financial & Quantitative Analysis, 2018, v. 53, n. 3, p. 1195, doi. 10.1017/S0022109018000054

By:

Dou, Yiwei;
Ryan, Stephen G.;
Zou, Youli

Publication type:

Article

When Is "Bad News" Viewed as "Good News"?

Published in:

Financial Analysts Journal, 1997, v. 53, n. 1, p. 45, doi. 10.2469/faj.v53.n1.2055

By:

Beaver, William H.;
Ryan, Stephen G.;
Wahlen, James M.

Publication type:

Article

OPTIMAL DESIGN OF BANK BAILOUTS: THE CASE OF PROMPT CORRECTIVE ACTION.

Published in:

Finnish Economic Papers, 2012, v. 25, n. 1, p. 1

By:

NIINIMÄKI, J.-P.

Publication type:

Article

Keeping up with the Joneses? Evidence from Peer Performance in the Banking Industry.

Published in:

Financial Markets, Institutions & Instruments, 2023, v. 32, n. 4, p. 171, doi. 10.1111/fmii.12179

By:

Dbouk, Wassim;
Kryzanowski, Lawrence

Publication type:

Article

Income smoothing in Brazilian credit unions: the effects of default.

Published in:

Revista Ambiente Contábil, 2024, v. 16, n. 1, p. 1, doi. 10.21680/2176-9036.2024v16n1ID34807

By:

Dutra Sallaberry, Jonatas;
Dal Bem Venturini, Lauren;
Frederico Lerner, Arthur;
Flach, Leonardo

Publication type:

Article

Provisão de perdas e gerenciamento de resultados em instituições financeiras: uma análise a partir dos maiores bancos brasileiros.

Published in:

Revista Ambiente Contábil, 2022, v. 14, n. 2, p. 112, doi. 10.21680/2176-9036.2022v14n2ID25930

By:

Silva Mazulo, Emerson;
Nascimento Iara, Renielly;
Pettenuzzo de Britto, Paulo Augusto

Publication type:

Article

Expected credit losses under imperfect foresight: insights from a partial equilibrium model.

Published in:

Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2022, v. 51, n. 4, p. 444, doi. 10.1080/02102412.2021.2006028

By:

Sánchez Serrano, Antonio

Publication type:

Article

Note rate modifications and subprime default rates.

Published in:

Applied Economics Letters, 2009, v. 16, n. 6, p. 563, doi. 10.1080/17446540802260878

By:

Sarmiento, Camilo

Publication type:

Article

TFRS 9 UYGULAMASININ TÜRK BANKACILIK SEKTÖRÜNDE KARŞILIK AYIRMA DÜZEYİNE ETKİSİ.

Published in:

World of Accounting Science, 2022, v. 24, n. 3, p. 729, doi. 10.31460/mbdd.980730

By:

GÜLHAN, Ozan;
AKTAŞ BOZKURT, Melike

Publication type:

Article

Commercial Real Estate Post-COVID-19: How Empty Offices Threaten Small Banks.

Published in:

North Carolina School Banking Institute Journal, 2024, v. 28, n. 1, p. 373

By:

COLOMBO, MARIA

Publication type:

Article

Academic Research Briefs.

Published in:

Value Examiner, 2022, p. 27

By:

Lohrey, Peter L.

Publication type:

Article

Liquidity provision and optimal bank regulation.

Published in:

International Journal of Economic Theory, 2007, v. 3, n. 3, p. 219, doi. 10.1111/j.1742-7363.2007.00057.x

By:

Shy, Oz;
Stenbacka, Rune

Publication type:

Article

YENİ NESİL SAVAŞ VE SİBER İSTİHBARAT.

Published in:

Journal of Security Sciences / Güvenlik Bilimleri Dergisi, 2022, v. 11, n. 1, p. 224, doi. 10.28956/gbd.1015517

By:

KARASOY, Hasan Alpay

Publication type:

Article