Delaying the recognition of expecte

Delaying the recognition of expected losses will lead to an increase in the required provision during economic downturns. This increase in the loan loss provision will decrease banks’ reported income and their Tier 1 regulatory capital. Van den Heuvel’s (2009) theory that banks may optimally forgo profitable lending opportunities now to lower the risk of future capital inadequacy suggests that the expected increase in the loan loss provision during recessions may lead to lower recessionary lending for banks with greater delays in expected loss recognition. This suggests that the pro-cyclicality of the lending is higher for these banks. Our third hypothesis is

結果 (繁體中文) 1:

延遲預期損失的確認將導致增加經濟衰退期間所需要的經費。這增加了貸款損失準備會降低銀行申報的收入和他們的一級監管資本。范登休維爾（2009）的理論，銀行可能最佳放棄有利可圖的貸款機會，現在，以降低未來的資本不足的風險表明，在經濟衰退期間的貸款損失準備金的預期增加可能會導致降低對銀行經濟衰退的貸款在預期損失更大的延遲承認。這表明貸款的順週期性是這些銀行更高。我們的第三個假設是

結果 (繁體中文) 2:

Sandy

結果 (繁體中文) 3:

延后確認預期損失將導致在經濟衰退期間新增所需準備金。貸款損失準備金的新增將减少銀行的報告收入和一級監管資本。Van den Heuvel（2009）的理論認為，銀行現在最好放弃有利可圖的貸款機會，以降低未來資本不足的風險，這表明，在衰退期間，貸款損失準備金的預期新增可能導致銀行的衰退性貸款减少，預期損失確認延遲。這表明，對這些銀行來說，貸款的順週期性更高。我們的第三個假設是