Corruption in Bank Lending: The Role of Timely Loan Loss Provisioning

• Main Authors: ATKINS, B, DOU, Y, NG, Jeffrey Tee Yong
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2015
• Subjects: Accounting; Finance and Financial Management
• Online Access: https://ink.library.smu.edu.sg/soa_research/1430; https://ink.library.smu.edu.sg/context/soa_research/article/2429/viewcontent/NgJeff2015CorruptionBankLendingWP.pdf
• Institution: Singapore Management University

Building on the recent literature on corruption in bank lending, we examine the effect of country-level timely loan loss provisioning by banks on such corruption using a unique World Bankdataset that covers more than 3,600 firms across 44 countries. We find evidence consistent with timely loan loss...