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Loan Loss Reserves (LLR), Expected Loss (EL), and Value at Risks (VaR)

Loan Loss Reserves (LLR), Expected Loss (EL), and Value at Risks (VaR)
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出处 《Journal of Modern Accounting and Auditing》 2015年第4期218-222,共5页 现代会计与审计(英文版)
关键词 准备金 LLR 损失 贷款 EL VAR 风险 商业银行 collective assessment (CA), loan loss reserves (LLR), value at risk (VaR)
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参考文献8

  • 1Beattie, V. A., Casson, P. D., Dale, R. S., McKenzie, G. W., Sutcliffe, C. M. S., & Turner, M. J. (1995). Banks and bad debts." Accounting for loan losses in international banking. Chichester: John Wiley & Sons.
  • 2Carlin, T. M., Finch, N., & Ford, G. W. (2009). The financial crisis and loan impairment provisioning in Asian banks. In G. N Gregoriou (Ed.), The banking crisis handbook (pp. 335-352). Boca Raton, FL: CRC Press.
  • 3Curcio, D., Dyer, D., Gallo, A., & Gianfrancesco, I. (2014). Determinants of banks' provisioning policies during the crisis Managerial Finance, 40(10), 987-1006.
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  • 7Kim, D., & Santomero, A. M. (1993). Forecasting required loan loss reserves. Journal of Economics and Business, 45(3-4), 315-329.
  • 8Walter, J. R. (1991). Loan loss reserves. Economic Review, 77, 20-30.

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