The Cyclicality of Loan Loss Provision in Brazilian Commercial Banks

Debates on banking regulation have increasingly given rise to a discussion on the relationship between the loan loss provision and business cycles. Provisioning rules for credit losses for banks in Brazil have mixed system characteristics, which could theoretically lead banks to pro-cyclical or cou...

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Autores principales: Antônio Maria Henri Beyle de Araújo, Paulo Roberto Barbosa Lustosa, José Alves Dantas
Formato: article
Lenguaje:EN
PT
Publicado: FUCAPE Business School 2018
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Acceso en línea:https://doaj.org/article/a14b3f70c5404249b6bbee725362f32c
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