MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02188nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240820123632.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
240820b |||||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
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| International Standard Serial Number |
00014788 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Language of cataloging |
English |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HD30.4 ACC |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
O'Hanlon, John |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39? |
| Statement of responsibility, etc. |
created by John O'Hanlon |
| 264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Abingdon: |
| Name of producer, publisher, distributor, manufacturer |
Routledge: |
| Date of production, publication, distribution, manufacture, or copyright notice |
2013 |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Accounting and business research |
| Volume/sequential designation |
Volume 43, number 3 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
Following the financial and banking crisis of the late 2000s, accounting regulators sought to replace the incurred-loss method of loan-loss provisioning by a more forward-looking expected-loss method. Difficulties arose, including with respect to the weight that expected-loss provisioning should place on objective evidence of loss relative to evidence of a less specific and more judgemental nature. This paper provides evidence relevant to this issue by examining whether loan-loss provisioning by UK banks was less timely under the stricter evidence requirements of the IAS 39 incurred-loss regime implemented in 2005 than under the less strict evidence requirements of the previous UK incurred-loss regime. It does so by reference to the relationship in time between loan write-offs and loan-loss expense. The results do not suggest that provisioning became less timely under the stricter evidence requirements of IAS 39. There is no evidence that provisioning became less timely immediately prior to the crisis of the late 2000s. Also, there is no evidence that general provisioning, permitted under the pre-IAS 39 regime, enhanced the timeliness of loan-loss provisioning. The results do not suggest that stricter requirements regarding the evidence necessary to support recognition of loan losses have resulted in less timely loan-loss provisioning. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Loan-loss provisioning |
| Form subdivision |
UK banks |
| General subdivision |
Implementation of IAS 39. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/00014788.2013.747260 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |