دوشنبه 17 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Loan loss accounting and procyclical bank lending: The role of direct regulatory actions |
| عنوان فارسی مقاله | حسابداری از دست دادن وام و اعطای وام های بانکی: نقش اقدامات نظارتی مستقیم |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
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| سال انتشار |
2019 |
| عنوان مجله |
Journal of Accounting and Economics |
| تعداد صفحات مقاله انگلیسی | 33 |
| رفرنس | دارد |
| تعداد رفرنس | 40 |
| چکیده مقاله | |
| چکیده |
I provide evidence that loan loss accounting affects procyclical lending through its impact on regulatory actions. Regulators are more likely to place banks with inadequate loan loss allowances under enforcement actions that restrict lending, leading these banks to lend less during downturns. Further, I find that banks with lower regulatory ratings lend less when they have more timely provisions, consistent with research theorizing that timely provisions increase transparency and inhibit regulatory forbearance. This regulatory action mechanism expands on prior research that has focused on the effect of loan loss recogni- tion on regulatory capital adequacy during economic downturns. |
| کلمات کلیدی |
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| دانلود | |
