This paper reviewed and analyzed the development of our nation’s loan loss provision system, then studied the relations of commercial bank loan loss provision and earnings management and capital management through empirical study. This paper selected 14 domestic commercial banks of year 2001-2009 as data sample, using Kanagaretnam et al.’s (2003) research method, dividing the loan loss provisio...

in this paper, we introduce non-interest profit/loss sharing (pls) banks into a three-period overlapping generations model. two types, (low- and high quality) investments are assumed and capital accumulation and level of output in the steady state is considered. then, administrative rationing is introduced to the model. it is shown that the level of capital accumulation and output in equilibriu...

Introduction. The objective of this study was to perform an economic analysis in terms of annual national human capital resource loss from young stroke mortality in Fiji. The official retirement age is 55 years in Fiji. Method. Stroke mortality data, for working-age group 15-55 years, obtained from the Ministry of Health and per capita national income figure for the same year was utilised to ca...

In this paper, we introduce non-interest profit/loss sharing (PLS) banks into a three-period overlapping generations model. Two types, (low- and high quality) investments are assumed and capital accumulation and level of output in the steady state is considered. Then, administrative rationing is introduced to the model. It is shown that the level of capital accumulation and output in equilibriu...

Banks and other financial institutions face the necessity to merge the economic capital for credit risk, market risk, operational risk and other risk types to one overall economic capital number to assess their capital adequacy in relation to their risk profile. Beside just adding the economic capital numbers or assuming multivariate normality, the top-down and the bottom-up approach have been ...

Decreasing the tax on capital may increase after-tax incomes of capital and labor by reducing the deadweight loss associated with inefficiently low levels of capital investment. This paper identifies five key considerations that impact the effect of decreasing the capital tax rate: the elasticity of substitution between capital and labor, capital’s and labor’s shares of total output, the presen...