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Factors predicting the allowance for loan and lease losses at U.S. commercial banks : = 2013 - 2015.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Factors predicting the allowance for loan and lease losses at U.S. commercial banks :/
Reminder of title:	2013 - 2015.
Author:	Guernsey, Jeffrey S.
Description:	1 online resource (196 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-07(E), Section: A.
Contained By:	Dissertation Abstracts International79-07A(E).
Subject:	Banking. -
Online resource:	click for full text (PQDT)
ISBN:	9780355804560

Factors predicting the allowance for loan and lease losses at U.S. commercial banks : = 2013 - 2015.
Guernsey, Jeffrey S.

Factors predicting the allowance for loan and lease losses at U.S. commercial banks :2013 - 2015. - 1 online resource (196 pages)

Source: Dissertation Abstracts International, Volume: 79-07(E), Section: A.

Thesis (D.B.A.)--Anderson University, 2017.

Includes bibliographical references

As financial intermediaries, a key function of commercial banks is the granting of loans. Loans made by banks contain credit risk, namely risk of default and loss. Key items on banks' financial statements with respect to their loan portfolios are the Provision for Loan and Lease Losses (PLLL) and Allowance for Loan and Lease Losses (ALLL), on the income statement and balance sheet, respectively. A number of parties, including bank regulators, bank managers, and investors in U.S. commercial banks are interested in PLLL expense and ALLL levels, as these accounts directly impact bank earnings and overall bank safety and soundness.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355804560Subjects--Topical Terms:

810653
Banking.
Index Terms--Genre/Form:

554714
Electronic books.

Factors predicting the allowance for loan and lease losses at U.S. commercial banks : = 2013 - 2015.
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245 1 0 $a Factors predicting the allowance for loan and lease losses at U.S. commercial banks : $b 2013 - 2015.
264 0 $c 2017
300 $a 1 online resource (196 pages)
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500 $a Source: Dissertation Abstracts International, Volume: 79-07(E), Section: A.
500 $a Adviser: Dennis Proffitt.
502 $a Thesis (D.B.A.)--Anderson University, 2017.
504 $a Includes bibliographical references
520 $a As financial intermediaries, a key function of commercial banks is the granting of loans. Loans made by banks contain credit risk, namely risk of default and loss. Key items on banks' financial statements with respect to their loan portfolios are the Provision for Loan and Lease Losses (PLLL) and Allowance for Loan and Lease Losses (ALLL), on the income statement and balance sheet, respectively. A number of parties, including bank regulators, bank managers, and investors in U.S. commercial banks are interested in PLLL expense and ALLL levels, as these accounts directly impact bank earnings and overall bank safety and soundness.
520 $a This dissertation examines what loan credit risk factors and general bank characteristics predict the level of the Allowance for Loan and Lease Losses (ALLL) in U.S. commercial banks for the three years of 2013 to 2015. Theory undergirding this study include diversification, risk/return, agency, and information asymmetry.
520 $a Loan portfolio composition and diversification, loan quality and loan growth metrics are statistically significant predictors of the ALLL for U. S. commercial banks during the 2013 - 2015 period. Bank leverage and ownership are consistently statistically significant predictors as well. In general, statistical results are consistent with what theory predicts.
520 $a This work also examines the economic significance of the empirical results. To measure the economic impact of each of the predictor variables, a basic sensitivity analysis is performed. In most cases, changes in the predictor variable have a modest economic impact on ALLL levels and bank profitability. However, bank ownership (public or private) demonstrates an economically meaningful difference in ALLL levels and bank profitability.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
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650 4 $a Finance. $3 559073
655 7 $a Electronic books. $2 local $3 554714
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710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Anderson University. $3 1191896
773 0 $t Dissertation Abstracts International $g 79-07A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10804202 $z click for full text (PQDT)