Determinants of the doubtful debts expense of banks in Australia / by Ivan R. Wells.

Wells, Ivan R. (1993). Determinants of the doubtful debts expense of banks in Australia / by Ivan R. Wells. Master's Thesis, School of Business, The University of Queensland.

       
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Author Wells, Ivan R.
Thesis Title Determinants of the doubtful debts expense of banks in Australia / by Ivan R. Wells.
Formatted title .
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1993
Thesis type Master's Thesis
Total pages 132
Language eng
Subjects 14 Economics
15 Commerce, Management, Tourism and Services
Formatted abstract This study examines the determinants of the doubtful debts expense of banks. A political cost framework was adopted to explain deviations by bank management from the generally accepted accounting principles in respect of the reported doubtful debts expense. Significant results were found which suggest that government-owned banks report larger adjusted components of the doubtful debts expense than private sector Australian banks. In addition, a model combining proxies for both generally accepted accounting principles and incentives for adjusting the doubtful debts expense was able to explain over half of the variance of the reported doubtful debts expense. As a whole, the results obtained offer some support for the political cost framework adopted.

 
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