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동태적 대손충당금제도 도입의 타당성 분석

Is Dynamic Loan Loss Provisioning Necessary in Korea?

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Abstract

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 e

Issue Date
2006-12-31
Publisher
한국개발연구원
Korea Development Institute
Language
ko
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