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Evaluating profitability strategies and the determinants of the risk performance of sectoral and banking institutions

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  • Walter Amedzro St-Hilaire

    (PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne)

  • Patrick Boisselier

    (ESD R3C - Équipe Sécurité & Défense - Renseignement, Criminologie, Crises, Cybermenaces - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université, LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

The purpose of this paper is to evaluate the need to incorporate the loan loss provisions (LLPs) and risk measures in order to examine the repercussions on advancing approach and profitability.

Suggested Citation

  • Walter Amedzro St-Hilaire & Patrick Boisselier, 2018. "Evaluating profitability strategies and the determinants of the risk performance of sectoral and banking institutions," Post-Print hal-03220229, HAL.
    • Handle: RePEc:hal:journl:hal-03220229
    DOI: 10.1108/JEAS-08-2017-0078
    Note: View the original document on HAL open archive server: https://cnam.hal.science/hal-03220229
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    References listed on IDEAS

    as
    1. Cummings, James R. & Durrani, Kassim J., 2016. "Effect of the Basel Accord capital requirements on the loan-loss provisioning practices of Australian banks," Journal of Banking & Finance, Elsevier, vol. 67(C), pages 23-36.
    2. Andreou, Panayiotis C. & Cooper, Ian & Louca, Christodoulos & Philip, Dennis, 2017. "Bank loan loss accounting treatments, credit cycles and crash risk," The British Accounting Review, Elsevier, vol. 49(5), pages 474-492.
    3. Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016. "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 177-192.
    4. Pool, Sebastiaan & de Haan, Leo & Jacobs, Jan P.A.M., 2015. "Loan loss provisioning, bank credit and the real economy," Journal of Macroeconomics, Elsevier, vol. 45(C), pages 124-136.
    5. Cho, Myojung & Chung, Kwang-Hyun, 2016. "The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 61-72.
    6. Andries, Kathleen & Gallemore, John & Jacob, Martin, 2017. "The effect of corporate taxation on bank transparency: Evidence from loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 307-328.
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    Cited by:

    1. Ebrahim Mohammed Al‐Matari, 2023. "The determinants of bank profitability of GCC: The role of bank liquidity as moderating variable—Further analysis," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 1423-1435, April.
    2. Lili Wang & Yingjian Su, 2023. "Economic Loss and Financial Risk Assessment of Ecological Environment Caused by Environmental Pollution under Big Data," Sustainability, MDPI, vol. 15(4), pages 1-16, February.

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