Accounting Progress
Online ISSN : 2435-9947
Print ISSN : 2189-6321
ISSN-L : 2189-6321
Asymmetric Behavior of Loan Loss Provisioning in Banking Industry
Yusuke Takasu
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Keywords: Loan Loss Provisioning, Bank Accounting, Expected Loss, Non-Performing Loan, Accounting Behavior
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2014 Volume 2014 Issue 15 Pages 74-86

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Abstract
　This paper investigates whether there is an asymmetric accounting behavior of loan loss provisioning （LLP） in reaction to changes in non-performing loans （NPL）. From the analyses, I find that（ 1） there are no consistent relations between LLP and decrease in NPL although there is a positive relation between LLP and increase in NPL and（ 2） there is a stronger asymmetric relation in specific loan loss provisioning（ SLLP） than general loan loss provisioning（ GLLP）
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© 2014 Japan Accounting Association
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