Determinants of Portuguese bank’s provisioning policies: Discretionary behaviour of generic and specific allowances
In this paper we test for the impact of the regulatory environment on a bank’s discretionary provisioning practices. We develop a model that structures the dynamics of the provision policy for the two classes of provisions: generic provisions and specific provisions. The model is tested using a comp...
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| Format: | article |
| Language: | eng |
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2015
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| Online Access: | http://hdl.handle.net/10362/14948 |
| Country: | Portugal |
| Oai: | oai:run.unl.pt:10362/14948 |