Matches in SemOpenAlex for { <https://semopenalex.org/work/W3123261569> ?p ?o ?g. }
Showing items 1 to 78 of
78
with 100 items per page.
- W3123261569 abstract "This paper documents a large cross-bank and cross-country variation in the relationship between loan loss provisions and the business cycle and explores bank management specific, bank-activity specific and country specific (institutional and regulatory) features that explain this diversity in the European Union. Our results indicate that LLP in large, publicly traded and commercial banks, as well as in banks reporting in consolidated statements’ format, are more procyclical. Better investor protection and more restrictive bank regulations reduce the procyclicality of LLP. Additional evidence shows that moral hazard resulting from deposit insurance renders LLP more procyclical. We do not find support for the view that better quality of market monitoring mitigates the risk-taking behavior of banks. Our findings clearly indicate the empirical importance of earnings management for LLP procyclicality. Sensitivity of LLP to the business cycle seems to be limited in the case of banks which engage in more income smoothing and which apply prudent credit risk management." @default.
- W3123261569 created "2021-02-01" @default.
- W3123261569 creator A5032317274 @default.
- W3123261569 creator A5047847726 @default.
- W3123261569 creator A5049724090 @default.
- W3123261569 creator A5074670084 @default.
- W3123261569 date "2014-05-01" @default.
- W3123261569 modified "2023-09-27" @default.
- W3123261569 title "What drives heterogeneity of procyclicality of loan loss provisions in the EU" @default.
- W3123261569 hasPublicationYear "2014" @default.
- W3123261569 type Work @default.
- W3123261569 sameAs 3123261569 @default.
- W3123261569 citedByCount "1" @default.
- W3123261569 countsByYear W31232615692015 @default.
- W3123261569 crossrefType "posted-content" @default.
- W3123261569 hasAuthorship W3123261569A5032317274 @default.
- W3123261569 hasAuthorship W3123261569A5047847726 @default.
- W3123261569 hasAuthorship W3123261569A5049724090 @default.
- W3123261569 hasAuthorship W3123261569A5074670084 @default.
- W3123261569 hasConcept C10138342 @default.
- W3123261569 hasConcept C121955636 @default.
- W3123261569 hasConcept C139719470 @default.
- W3123261569 hasConcept C144133560 @default.
- W3123261569 hasConcept C162324750 @default.
- W3123261569 hasConcept C175444787 @default.
- W3123261569 hasConcept C178350159 @default.
- W3123261569 hasConcept C2777764128 @default.
- W3123261569 hasConcept C2777817046 @default.
- W3123261569 hasConcept C2780202544 @default.
- W3123261569 hasConcept C2781088195 @default.
- W3123261569 hasConcept C2781426361 @default.
- W3123261569 hasConcept C29122968 @default.
- W3123261569 hasConcept C556758197 @default.
- W3123261569 hasConcept C73283319 @default.
- W3123261569 hasConcept C83873408 @default.
- W3123261569 hasConceptScore W3123261569C10138342 @default.
- W3123261569 hasConceptScore W3123261569C121955636 @default.
- W3123261569 hasConceptScore W3123261569C139719470 @default.
- W3123261569 hasConceptScore W3123261569C144133560 @default.
- W3123261569 hasConceptScore W3123261569C162324750 @default.
- W3123261569 hasConceptScore W3123261569C175444787 @default.
- W3123261569 hasConceptScore W3123261569C178350159 @default.
- W3123261569 hasConceptScore W3123261569C2777764128 @default.
- W3123261569 hasConceptScore W3123261569C2777817046 @default.
- W3123261569 hasConceptScore W3123261569C2780202544 @default.
- W3123261569 hasConceptScore W3123261569C2781088195 @default.
- W3123261569 hasConceptScore W3123261569C2781426361 @default.
- W3123261569 hasConceptScore W3123261569C29122968 @default.
- W3123261569 hasConceptScore W3123261569C556758197 @default.
- W3123261569 hasConceptScore W3123261569C73283319 @default.
- W3123261569 hasConceptScore W3123261569C83873408 @default.
- W3123261569 hasLocation W31232615691 @default.
- W3123261569 hasOpenAccess W3123261569 @default.
- W3123261569 hasPrimaryLocation W31232615691 @default.
- W3123261569 hasRelatedWork W1846306999 @default.
- W3123261569 hasRelatedWork W2019762632 @default.
- W3123261569 hasRelatedWork W2045292992 @default.
- W3123261569 hasRelatedWork W2058505702 @default.
- W3123261569 hasRelatedWork W2187045652 @default.
- W3123261569 hasRelatedWork W2551577650 @default.
- W3123261569 hasRelatedWork W2745514421 @default.
- W3123261569 hasRelatedWork W2765988738 @default.
- W3123261569 hasRelatedWork W2801851349 @default.
- W3123261569 hasRelatedWork W2944841156 @default.
- W3123261569 hasRelatedWork W3009850891 @default.
- W3123261569 hasRelatedWork W3046716594 @default.
- W3123261569 hasRelatedWork W3048035907 @default.
- W3123261569 hasRelatedWork W3082342800 @default.
- W3123261569 hasRelatedWork W3122247477 @default.
- W3123261569 hasRelatedWork W3123416134 @default.
- W3123261569 hasRelatedWork W3125483370 @default.
- W3123261569 hasRelatedWork W3150373066 @default.
- W3123261569 hasRelatedWork W3165045809 @default.
- W3123261569 hasRelatedWork W589157462 @default.
- W3123261569 isParatext "false" @default.
- W3123261569 isRetracted "false" @default.
- W3123261569 magId "3123261569" @default.
- W3123261569 workType "article" @default.