Loan Loss Provisioning and Relationship Banking in Italy: Practices and Empirical Evidence
作者： Matteo Alessi , Stefano Di Colli , Juan Sergio Lopez
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摘要: A panel of Italian banks for the period 2006-2012 is used in this paper to examine LLP main determinants. Our analysis also focuses on determinants sub-components LLP, i.e. provisions associated Bad Loans and Impaired Coverage Ratio. specific cooperative credit provided. We find that Loan Loss provisioning seems be driven principally by non-discretionary behavior. Economic fluctuations, according our results, do not play a significant role, nor signaling income smoothing. Provisioning strategies seem affected collateralized loans.
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