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The Impact of Loan Loss Provisioning on Bank Capital Requirements

Krüger, Steffen ; Rösch, Daniel ; Scheule, Harald


This paper shows that the revised loan loss provisioning based on the International Financial Reporting Standards (IFRS) and the US Generally Accepted Accounting Principles (GAAP) implies a reduction of Tier 1 capital. The paper finds in a counterfactual analysis that these changes are more severe (i) during economic downturns, (ii) for credit portfolios of low quality, (iii) for banks that do ...


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