Advanced Search
MyIDEAS: Login

Loan loss reserves of weakly provisioned banks: evidence from major Tunisian banks

Contents:

Author Info

  • Neila Boulila Taktak
  • Abdelkader Boudriga
  • Dhouha Nefla Ajmi

Abstract

The aim of this study is to investigate the determinants of loan loss reserves of weakly provisioned banks. We use data on major Tunisian banks over the period 1998-2006. The results show that loan loss allowances are significantly driven by earnings management objectives and the general attitude toward risk. However, it appears that the quality of assets does not explain banks' provisioning policy. It seems also that weakly provisioned banks are less stringent in the control of their risks and are not fully in line with the banking regulation. Finally, our findings show a significant link between the provisioning for loan losses, economic conditions and fiscal reforms.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.inderscience.com/link.php?id=35192
Download Restriction: Access to full text is restricted to subscribers.

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Bibliographic Info

Article provided by Inderscience Enterprises Ltd in its journal Afro-Asian J. of Finance and Accounting.

Volume (Year): 2 (2010)
Issue (Month): 1 ()
Pages: 1-21

as in new window
Handle: RePEc:ids:afasfa:v:2:y:2010:i:1:p:1-21

Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=214

Related research

Keywords: weakly provisioned banks; loan loss reserves; financial system stability; banking regulation; Tunisia; loan loss allowances; earnings management; risk attitudes; provisioning policy; risk control; loan losses; economic conditions; fiscal reforms.;

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ids:afasfa:v:2:y:2010:i:1:p:1-21. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.