Loan loss provisioning system in Bangladesh banking: A critical analysis

Managerial Auditing Journal

Volumn 19, Issue 6, 2004, Pages 729-740

  Podder, Jyotirmoy ^a   al Mamun, Ashraf ^a  

^a Bangladesh Institute of Bank Management   (Bangladesh)

Author keywords

Bangladesh; Banks; Interest; Loans; Shareholders; Taxation

Indexed keywords

EID: 84993015294     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900410543859     Document Type: Article

References (14)

1. Alam, M.N. and Jahan, S.B. (1999), “ Default culture in Bangladesh ”, Bank Parikrama, Vol. 24 No. 1, March.
2. Banking Control Division (1989), BCD Circular No. 34, November 16, Banking Control Division.
3. Banking Regulation and Policy Department (1998), BRPD Circular No. 16, December 6, Dhaka.
4. Banking Regulation and Policy Department (2000), BRPD Circular No. 3, April 18, Dhaka.
5. Banking Regulation and Policy Department (2001a), BRPD Circular No. 9, May 14, Dhaka.
6. Banking Regulation and Policy Department (2001b), BRPD Circular No. 14, June 25, Dhaka.
7. Banking Regulation and Policy Department (2003), BRPD Circular No. 2, January 13, Dhaka.
8. Brigham, E.F. and Houston, J.F. (2001), Fundamentals of Financial Management, 9th ed., Harcourt, Orlando, FL.
9. Choudhury, T.A., Moral, L.H. and Banerjee, P.K. (1997), “ Impact of new loan regulations on loan portfolio management in banks ”, Bank Parikrama, Vol. 22 No. 1, March.
10. Finance Division, Ministry o f Finance, Government o f Bangladesh (2002-2003), Functions of Banks and Financial Institutions, Government of Bangladesh, Dhaka.
11. Kieso, D.E., Weygandt, J.J. and Warfield, T.D. (2001), Intermediate Accounting, John Wiley & Sons, New York, NY.
12. Laurin, A. and Majnoni, G. (Eds) (2003), Bank Loan Classification and Provisioning Practices in Selected Developed and Emerging Countries, Working Paper No. 1, The World Bank, Washington, DC.
13. Peterson, P.P. and Peterson, D.R. (1997), Company Performance and Measures of Value Added, Research Foundation of the ICFA, Charlottesville, VA.
14. Rehman, S. (2000), “ Restoring justice to banking in Bangladesh ”, Bank Parikrama, Vol. 25 No. 2/3, June and September.