ТИЖОРАТ БАНКЛАРИНИНГ КРЕДИТЛАР БЎЙИЧА ЭҲТИМОЛИЙ ЙЎҚОТИШЛАРИ УЧУН РЕЗЕРВЛАРГА СОЛИҚ ТАЪСИРИНИ БАҲОЛАШ
PDF (O'zbekcha)

Ключевые слова

тижорат банки
кредитлар бўйича эҳтимолий йўқотишларга резерв
фойда солиғи
солиқ ставкаси

Как цитировать

Абдуллаев, З. (2022). ТИЖОРАТ БАНКЛАРИНИНГ КРЕДИТЛАР БЎЙИЧА ЭҲТИМОЛИЙ ЙЎҚОТИШЛАРИ УЧУН РЕЗЕРВЛАРГА СОЛИҚ ТАЪСИРИНИ БАҲОЛАШ. Economics and Education, 23(1), 30–33. https://doi.org/10.55439/ECED/vol23_iss1/a4

Аннотация

Ушбу мақолада тижорат банкларида кредитлар бўйича эҳтимолий йўқотишлар учун резервларга фойда солиғи ставкасини таъсири эмпирик таҳлил қилинган. Таҳлил натижасида кредитлар бўйича эҳтимолий йўқотишларга резервлар миқдори ва корпоратив фойда солиғи ставкаси ўртасида юқори даражада ижобий боғлиқлик мавжудлиги аниқланган.

https://doi.org/10.55439/ECED/vol23_iss1/a4
PDF (O'zbekcha)

Библиографические ссылки

Ozili K. P., Outa E. 2017. "Bank Loan Loss Provisions Research: A Review,"MPRA Paper 76495, University Library of Munich, Germany. https://www.researchgate.net/publication/31730831.

Laeven L. & Majnoni G. 2003. Loan loss provisioning and economic slowdowns: Too much, too late? Journal of Financial Intermediation, 12(2), 178e197.

Wezel T., Chan Lau J. A. & Columba F. 2012. Dynamic loan loss provisioning: Simulations on effectiveness and guide to implementation. IMF Working Paper, WP/12/110.

Anandarajan A., Hasan I. & McCarthy C. 2007. Use of loan loss provisions for capital, earnings management and signalling by Australian banks. Accounting & Finance, 47(3), page 357.

Perez D., SalРas-Fumas V. & Saurina J. 2008. Earnings and capital management in alternative loan loss provision regulatory regimes. European Accounting Review,17(3), pages 423-445.

Абдуллаев З.А. 2019. Корпоратив солиққа тортишнинг банк фаолиятига таъсири: кредитлар бўйича йўқотишларга резервлар. Молия ва банк иши электрон илмий журнали. 6-сон. http://journal.bfa.uz.

Абдуллаев З.А. Тижорат банклари фаолиятини солиққа тортишни такомиллаштириш //Монография.‒ Т.: «Молия», 2020. 132 бет.

Gallemore John (2020). Bank Financial Reporting Opacity and Regulatory Intervention. Available at SSRN: https://ssrn.com/abstract=2838541 or http://dx.doi.org/10.2139/ssrn.

Bouvatier V, Lepetit L & Strobel F (2014). 'Bank income smoothing, ownership concentration and the regulatory environment', Journal of Banking & Finance, vol. 41, no. 1, pp. 253-270.

Skała Dorota 2015."Saving on a Rainy Day? Income Smoothing and Procyclicality of Loan-Loss Provisions in Central European Banks," International Finance, Wiley Blackwell, vol. 18(1), page 25.

Norden L. & Stoian A. (2013). Bank earnings management through loan loss provisions: A double-edged sword?. DNB Working Paper, No. 404. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2369798.

Aristei D. & Gallo M. (2019). Loan loss provisioning by Italian banks: Managerial discretion, relationship banking,functional distance, and bank risk. International Review of Economics and Finance, 60, 238.

Billings B. Anthony & Musazi Buagu. 2008. "The effect of taxes on small banks' loan loss provisions," American Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 1(1), pages 69-86.

Bushman R. M. and C. D. Williams 2012. Accounting Discretion, Loan Loss Provisioning, and Discipline of Banks’ Risk-Taking. Journal of Accounting and Economics 54 (1):1-18.

Andries K., Gallemore J., Jacob M. 2017. The effect of corporate taxation on bank transparency: Evidence from loan loss provisions Journal of Accounting and Economics, volume 63, issue 2-3, p. 313-326.

Лицензия Creative Commons

Это произведение доступно по лицензии Creative Commons «Attribution-ShareAlike» («Атрибуция — На тех же условиях») 4.0 Всемирная.

Copyright (c) 2022 Экономика и образование