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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- George J. Benston & Larry D. Wall, 2005.
"How should banks account for loan losses?,"
Federal Reserve Bank of Atlanta, issue Q4, pages 19-38.
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"Banks' procyclicality behavior : does provisioning matter ?,"
Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers)
- Vincent Bouvatier & Laetitia Lepetit, 2006. "Banks'procyclicality behavior : does provisioning matter ?," Cahiers de la Maison des Sciences Economiques bla06035, Université Panthéon-Sorbonne (Paris 1).
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