Loan Loss Provisioning Practices

Assoc. Prof. Dr. Mohd Yaziz Mohd Isa, Dr. Yap Voon Choong and David Yong Gun Fie

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Type :	Academic Journal
Main Author :	Assoc. Prof. Dr. Mohd Yaziz Mohd Isa, Dr. Yap Voon Choong and David Yong Gun Fie
Title :	Loan Loss Provisioning Practices
Varying Form of Title :	Journal of Modern Accounting and Auditing, (2013) Vol. 9, No. 6, Pages 814-822
Content Type :	still image (rdacontent)
Media Type :	computer (rdamedia)
Carrier Type :	online resource (rdacarrier)

Publisher :	Journal of Modern Accounting and Auditing
Year of Publication :	2013
Summary :	The purpose of this paper is to come up with factors in loan loss provisioning practices on commercial banks that reflect on collectability of defaulted loans. The need for this research is due to failures in the loan loss provisioning practices which resulted in loan loss provisions (LLP) not reflecting on collectability of the defaulted loans. As a consequence, the banks do not capture their loss expectations and do not continuously reassess their loss expectations as the conditions affecting their borrowers may change. Henceforth, in their financial reporting, the banks do not represent relevantly and faithfully their true underlying credit risks conditions. When the banks do not represent relevantly and faithfully their true underlying risk conditions, they contradict the objectives of useful financial reporting.
Corporate Name :	UNIRAZAK Library
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