Klaus Duellmann

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Scholarly Papers (1)

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Loan Loss Provisioning and Procyclicality: Evidence from an Expected Loss Model

Bundesbank Discussion Paper No. 39/2014
Number of pages: 41 Posted: 21 Jun 2016
University of Muenster - Finance Center Muenster, University of Muenster - Finance Center Muenster, affiliation not provided to SSRN and University of Münster - Finance Center Münster
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Abstract:

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procyclicality, earnings management, hidden reserves, loan loss provisioning, expected losses, managerial discretion