Banks and Bad Debts
Language: en
Pages: 224
Authors: Vivien A. Beattie
Categories: Business & Economics
Type: BOOK - Published: 1995-04-11 - Publisher:

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Provides a self-contained, authoritative and coherent treatment of the issue of loan loss provisioning by banks in an international context. Examines the issue
Accounting discretion of banks during a financial crisis
Language: en
Pages: 43
Authors: Mr.Luc Laeven
Categories: Business & Economics
Type: BOOK - Published: 2009-09-01 - Publisher: International Monetary Fund

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This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets co
Contemporary Financial Intermediation
Language: en
Pages: 490
Authors: Stuart I. Greenbaum
Categories: Business & Economics
Type: BOOK - Published: 2019-05-14 - Publisher: Academic Press

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Contemporary Financial Intermediation, 4th Edition by Greenbaum, Thakor, and Boot continues to offer a distinctive approach to the study of financial markets an
Dynamic Loan Loss Provisioning
Language: en
Pages: 105
Authors: Torsten Wezel
Categories: Business & Economics
Type: BOOK - Published: 2012-05-01 - Publisher: International Monetary Fund

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This simulation-based paper investigates the impact of different methods of dynamic provisioning on bank soundness and shows that this increasingly popular macr
Audits of Banks
Language: en
Pages: 220
Authors: American Institute of Certified Public Accountants. Banking Committee
Categories: Business & Economics
Type: BOOK - Published: 1984 - Publisher:

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