Sökning: "Loan Loss Provision"

Visar resultat 1 - 5 av 13 uppsatser innehållade orden Loan Loss Provision.

1. 1. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   Master-uppsats, Umeå universitet/Företagsekonomi

   Författare :Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Nyckelord :Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Sammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER

3. 2. Analysis of the efficiency of macroprudential policy

   Magister-uppsats, Umeå universitet/Nationalekonomi

   Författare :Sarah Widder; [2021]
   Nyckelord :;

   Sammanfattning : This thesis evaluates the efficiency of macroprudential policy tools by analysing their effect on credit growth. Two models are being used to analyse the effects of the policy tools on credit growth. At first an IV approach which results in a weak instrument. Additionally, there is a simply dynamic panel data analysis. LÄS MER

4. 3. Resultatstyrning genom kreditförlustreservering : En kvantitativ studie baserad på publika IFRS-rapporterande banker i EU

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Isabelle Eriksson; Elenor Stenberg; [2020]
   Nyckelord :Earnings management; loan loss provision; banks; Resultatstyrning; kreditförlustreserv; publika banker; EU; resultatutjämning; nollresultat; vinsttillväxt;

   Sammanfattning : Denna studie undersöker huruvida publika IFRS-rapporterande EU-banker använder kreditförlustreserven i syfte att styra resultatet. Genom att studera publicerad bokslutsdata för totalt 360 banker över tidsperioden 2012-2018 finner vi att när resultatet före skatt och kreditförlustreservering ökar med 1% av totala tillgångar ökar avsättningen för kreditförluster med 0,15% av totala tillgångar. LÄS MER

5. 4. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Hairong Chen; [2019-08-08]
   Nyckelord :;

   Sammanfattning : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. LÄS MER

7. 5. Risk Assessment of FinTech Lending Platform Business Models

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Constanze Alves; [2018]
   Nyckelord :FinTech; P2P Lending; Financial Regulation; Risk Mapping; Credit Cyclicality;

   Sammanfattning : This thesis analyzes risks related to FinTech lending platforms and consists of two parts. Part I examines the risks arising from innovations in the FinTech lending platform sphere and their impact on the regulatory framework. LÄS MER