The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil
A controversy involving loan loss provisions in banks concerns their relationship with the business cycle. While international accounting standards for recognizing provisions (incurred loss model) would presumably be pro-cyclical, accentuating the effects of the current economic cycle, an alternativ...
| Main Authors: | Araújo, Antônio Maria Henri Beyle de, Lustosa, Paulo Roberto Barbosa, Paulo, Edilson |
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| Format: | Artigo |
| Language: | English |
| Published: |
Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
2019
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| Subjects: | |
| Online Access: |
http://repositorio.unb.br/handle/10482/33587 https://dx.doi.org/10.1590/1808-057x201804490 |
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