Browsing NHH Brage by Author "Fagernes, Lars Magnus"
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Bank capital management: an examination of loan loss provisions under regulatory pressure : an empirical study of the Nordic banking sector
Fagernes, Lars Magnus; Nygård, Ida Eilertsen (Master thesis, 2016)We study whether and how capital regulation affects banks’ loan loss provisions. Using handpicked data on 46 Nordic banks, we find that banks use discretion to reduce loan loss provisions for regulatory capital management ...