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A Typology of Credit Loss and Provisioning Reporting by Banking Institutions in Australasia

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  • Kurt Hess

Abstract

Data on loan loss provisions are widely used in empirical research, yet the process of extracting these data from published financial accounts remains largely undocumented in the literature. This paper develops a typology of accounting and reporting of credit provisions and losses by financial institutions. It then applies this typology to a comprehensive sample of Australasian banks where one observes a great heterogeneity of reporting such data, both between institutions and also through time. It then documents how this typology allows the capturing of relevant credit provision and loss data into a standardized data template yielding equivalent informational content.

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  • Kurt Hess, 2007. "A Typology of Credit Loss and Provisioning Reporting by Banking Institutions in Australasia," The IUP Journal of Bank Management, IUP Publications, vol. 0(2), pages 53-87, May.
    • Handle: RePEc:icf:icfjbm:v:6:y:2007:i:2:p:53-87
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    Cited by:

    1. Michael Beenstock & Mahmood Khatib, 2018. "Contagion And Correlation In Empirical Models Of Bank Credit Risk In Israel," Israel Economic Review, Bank of Israel, vol. 15(1), pages 1-34.

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