A Typology of Credit Loss and Provisioning Reporting by Banking Institutions in Australasia

Kurt Hess

The IUP Journal of Bank Management, 2007, vol. VI, issue 2, 53-87

Abstract: Data on loan loss provisions are widely used in empirical research, yet the process of extracting these data from published financial accounts remains largely undocumented in the literature. This paper develops a typology of accounting and reporting of credit provisions and losses by financial institutions. It then applies this typology to a comprehensive sample of Australasian banks where one observes a great heterogeneity of reporting such data, both between institutions and also through time. It then documents how this typology allows the capturing of relevant credit provision and loss data into a standardized data template yielding equivalent informational content.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjbm:v:6:y:2007:i:2:p:53-87

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