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Loan loss reserves and bank stock returns: Evidence from Asian banks
Conference paper   Open access

Loan loss reserves and bank stock returns: Evidence from Asian banks

A. Agusman, D. Gasbarro, G.S. Monroe and J.K. Zumwalt
21st Australasian Finance and Banking Conference (Sydney, NSW, Australia, 16/12/2008–18/12/2008)
2008
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Abstract

This study examines the effects of the loan-loss-reserves-to-gross-loans ratio, a proxy for credit risk, on bank stock returns for a sample of 42 listed Asian banks during the period 1999-2007. By applying a panel data analysis that includes a control for market returns, book-to-market ratio, size, and country-specific factors, the results show that the ratio has a negative and significant influence on bank stock returns. Overall, the results suggest that credit risk remains a major threat to Asian banks. In addition, while loan loss reserves are needed for mitigating credit risk, investors do not consider them as good news or a credible signal concerning bank intentions to resolve problem loans.

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