Loan Loss Provisions in Alternative Banking Landscapes

Table Of Contents

• Cover
• Title
• Copyright
• About the author
• About the book
• This eBook can be cited
• Contents
• List of tables
• List of figures
• List of abbreviations
• Executive summary
• Abstract
• 1 Introduction
• 2 Banking sectors in Southeast Europe
• 2.1 Bank reforms in transition economies
• 2.1.1 Advantages of the banking reform
• 2.1.2 Disadvantages of the banking reform
• 2.2 Bank reforms in Greece and Cyprus
• 2.3 Southeast Europe today
• 3 Loan loss provisions
• 3.1 Loan loss provisions as an indicator of credit risk
• 3.2 Components of loan loss provisions
• 3.3 Evolution of loan loss provisioning regulations
• 3.4 Loan loss provisions in Southeast Europe
• 3.5 Comparability of the data
• 4 Non-discretionary and discretionary components of loan loss provisions in Southeast Europe
• 4.1 Theoretical framework
• 4.1.1 Capital management
• 4.1.2 Income smoothing
• 4.1.3 Signaling
• 4.1.4 Pro-cyclicality
• 4.2 Empirical research
• 4.2.1 Data
• 4.2.1.1 Variables
• 4.2.1.2 Analysis of outliers
• 4.2.1.2 Descriptive statistics and correlations
• 4.2.2 Method
• 4.2.2.1 The two-step difference GMM estimation
• 4.3 Results
• 4.3.1 Within regions
• 4.3.2 Between regions
• 5 The effect of macroeconomic shocks on loan loss provisions in Southeast Europe
• 5.1 Theoretical framework
• 5.2 Empirical research
• 5.2.1 Data
• 5.2.1.1 Descriptive statistics
• 5.2.1.2 Analysis of outliers
• 5.2.2 Method
• 5.3 Results
• 5.3.1 Within regions
• 5.3.2 Between regions
• 6 Conclusions
• Bibliography