Η προβλεπτική ικανότητα των προβλέψεων για ζημίες απομειώσεως - Κίνητρα και πραγματικότητα

Ηλιοπούλου, Ελένη

Master Thesis

Author

Ηλιοπούλου, Ελένη

Date

2021-01

Abstract

This study focuses on the examination of existence forward looking Loan Loss Provisions. Specifically it sets as independent variables the Loan Loss Provisions (LLPs) and examines the request through this relationship of them and the elaborated annually provisions from the Organisation for Economic Co-operation and Development (OECD) for the rate of change of real Gross Domestic Product (GDP) and the Error which exists in annually provisions (outlooks). To satisfy the purpose of the study, was taken into account a sample of 40 banks of 8 countries - members of European Union, United States of America and United Kingdom. The analysis was held in the years between 2000 and 2018 but also the years between 2010 and 2018 for the limited sample. The export of data was made by DataStream and the OECD. The econometric analysis became in R-Studio environment. The findings of negative and statistically important coefficients of Loan Loss Provisions on the one hand recognised the existence of forward looking in these and on the other hand made them useful for the OECD as a very important metric for the export of more valid provisions for the upcoming changes in economic situation.

Postgraduate Studies Programme

Χρηματοοικονομική και Τραπεζική με κατεύθυνση στην Χρηματοοικονομική και Τραπεζική Διοικητική

Department

Σχολή Χρηματοοικονομικής και Στατιστικής. Τμήμα Χρηματοοικονομικής και Τραπεζικής Διοικητικής

Number of pages

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/13361
http://dx.doi.org/10.26267/unipi_dione/784

Collections

Τμήμα Χρηματοοικονομικής και Τραπεζικής Διοικητικής

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα