Is Dynamic Loan Loss Provisioning Necessary in Korea?
This study investigates whether dynamic loan loss provisioning is necessary in Korean banking environments. Under the dynamic provisioning rule banks are required to accumulate additional reserves to general and specific provisionings in preparation for expected loan losses until maturity. This prov...
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Format: | Article |
Language: | English |
Published: |
Korea Development Institute
2006-12-01
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Series: | KDI Journal of Economic Policy |
Subjects: | |
Online Access: | https://doi.org/10.23895/kdijep.2005.28.2.97 |