Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/310612 
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Erscheinungsjahr: 
2016
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 15 [Issue:] 1 [Year:] 2016 [Pages:] 27-57
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
The main objective of this article is to define which macroeconomic and accounting factors determine loan quality, hence credit risk, in Eurozone. Non Performing Loans, Loan Loss Provisions and Loan Loss Reserves are used as proxies for loan portfolio quality. Through dynamic regression techniques, the empirical analysis is carried out at both aggregate and individual bank level data, from 2000 to 2012, including booming and instability periods of European economy. The evaluation of econometric results establishes that macroeconomic environment (public debt, economic activity and inflation) and accounting variables (past loan quality, bank size, capital ratio and liquidity) influence considerably credit risk in Euro countries.
Schlagwörter: 
Credit risk
loan quality
non performing loans
loan loss provisions
loan loss reserves
accounting factors and macroeconomic factors
JEL: 
M41
G21
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