Loan Losses Provisioning Processes In Romanian Banks During January 2007 Â€“ February 2011
The paper presents the loan loss provisioning phenomenon at the level of Romanianbanks, based on a very detailed set of rules in the area. Using data collected by National Bank ofRomania, we find evidence of the significantly increase in the banking loan loss provisions in the lastanalyzed years. We investigate the dynamics of the loan losses provisioning processes and present thenational regulatory framework. The paper concludes that the actual situation in the field forceRomanian banks to react and improve their risk management.
Volume (Year): 1 (2011)
Issue (Month): 13 ()
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- Vincent Bouvatier & Laetitia Lepetit, 2006.
"Banks'procyclicality behavior : does provisioning matter ?,"
Cahiers de la Maison des Sciences Economiques
bla06035, Université Panthéon-Sorbonne (Paris 1).
- Vincent Bouvatier & Laetitia Lepetit, 2006. "Banks' procyclicality behavior : does provisioning matter ?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00115622, HAL.
- Benston, George J. & Wall, Larry D., 2005.
"How should banks account for loan losses,"
Journal of Accounting and Public Policy,
Elsevier, vol. 24(2), pages 81-100.
- Kanagaretnam, Kiridaran & Lobo, Gerald J. & Yang, Dong-Hoon, 2005. "Determinants of signaling by banks through loan loss provisions," Journal of Business Research, Elsevier, vol. 58(3), pages 312-320, March.
- Ioan Nistor & Mirela Pintea & Maria Ulici, 2010. "The Implications Of The Global Crisis On The Financial Performances Of The Romanian Banking System," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 149-160, july.
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