Bank loan classification and provisioning practices in selected developed and emerging countries

World Bank Working Paper

Volumn , Issue 1, 2003, Pages 1-57

  Laurin, Alain ^a   Majnoni, Giovanni ^a  

^a NONE

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EID: 84866946022     PISSN: 17265878     EISSN: None     Source Type: Book Series    
DOI: None     Document Type: Article

References (15)

1. Basel Committee on Banking Supervision (1991), "Proposal for the Inclusion of General Provisions and General Loan-Loss Reserves in Capital," February.
2. -(1999), "Sound Practices for Loan Accounting and Disclosure,"July.
3. (2001a), "The New Basel Capital Accord Consultative Document," January.
4. (2001b), "Working Paper on the IRB Treatment of Expected Losses and Future Margin Income" July.
5. (2001c), "Potential Modifications to the Committee's Proposals" November.
6. Borio, C. and P. Lowe (2001), "To provision or not to provision" BIS Quarterly Review, June, 36-48.
7. Cavallo, M. and G. Majnoni (2002), "Do banks provision for bad loans in good times? empirical evidence and policy implications," In R. Levich, G. Majnoni and C. Reinhart (Eds.), Ratings, Rating Agencies and the Global Financial System, Boston, Dordrecht and London: Kluwer Academic Publishers.
8. Cortavarria Luis, Dziobek C., Kanaya A. and Inwon Song, (2000), "Loan review, Provisioning and macroeconomic linkages," MAE Operational Paper, International Monetary Fund, November.
9. Dziobek, Claudia (1996), "Regulatory and tax treatment of loan loss provisions," IMF Working Papers, 96/6, June.
10. Escolano, Julio (1997), "Tax treatment of loan losses of banks," in Banking Soundness and Monetary Policy: Issues and Experiences in the Global Economy, ed. By Enoch and Green, pp. 148-182, Washington, International Monetary Fund.
11. Fernandez de Lis, S., J. Martinez Pages and J. Saurina (2001), "Credit Growth, problem loans and credit risk provisioning in Spain," BIS Papers, No. 1, Basel, March.
12. Greenwald, M. B. and J. F. Sinkey Jr. (1988), "Bank Loan-Loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976-1984," Journal of Financial Services Research 1, 301-318.
13. Koch, T. W. and L. D. Wall (2002), "Banks' Discretionary Loan Loss Provisions: How Important are Constraints and Asymmetries?," Mimeo, Federal Reserve Bank of Atlanta.
14. Laeven, Luc and G. Majnoni, (2003), "Loan loss provisioning and economic slowdowns: Too much, Too late?," Journal of Financial Intermediation, forthcoming.
15. Wall, L. D. and T. W. Koch (2000), "Bank Loan-Loss Accounting: A Review of Theoretical and Empirical Evidence," Economic Review, Federal Reserve Bank of Atlanta.