Банковские решения по формированию резервов в Нигерии: внедрение МФСО и банковские риски
DOI:
https://doi.org/10.21638/spbu18.2024.103Аннотация
Цель исследования: проверка наличия взаимосвязи между поведением банков в части формирования резервов на покрытие возможных потерь по ссудам и разнообразными банковскими решениями по учету кредитных потерь на примере нескольких случаев незакрытых кредитов, которые затрагивают нигерийские депозитные банки.
Методология исследования: в рамках международных стандартов финансовой отчетности (МСФО) исследуемая взаимосвязь сопряжена с риском неплатежеспособности. Для ее анализа построен индекс банковских решений по кредитным потерям. Проверка гипотез осуществляется на основе оценок параметров регрессионной модели с учетом корректировки стандартной ошибки, применяемой в случае панельных данных.
Результаты исследования: показано, что дискреционные корректировки резервов на возможные потери по ссудам характерны для банков Нигерии, однако при этом не учитывается манипулирование прибылью, свойственное дискреционным корректировкам. В случае использования МСФО наблюдается увеличение дискреционных резервов на покрытие потерь по ссудам при принятии решений банками. Исключением являются финансово неустойчивые банки. Эти результаты в значительной степени подтверждаются при индивидуальном тестировании связи компонентов индекса банковских решений с поведением по формированию резервов. Согласно исследованию, поведение по формированию резервов в Нигерии в период глобального финансового кризиса является проциклическим (нерациональным), а во время местной экономической рецессии 2016–2017 гг. — контрциклическим (рациональным). Для последнего случая, когда уже был принят набор МСФО, стало характерно сглаживание прибыли на уровне банковских решений.
Оригинальность и вклад авторов: работа развивает исследования посредством проверки более длинного списка специфичных для банка факторов, вызывающих корректировку решений, касающихся кредитных потерь. Она уникальна тем, что опирается на эмпирическую базу, включающую в себя многочисленные банковские решения, которые рассматриваются как единый фактор при учете кредитных потерь. Также констатируется локальный успех институциональных изменений в организациях Нигерии и предлагаются полезные предложения по дальнейшей деятельности.
Ключевые слова:
банковские решения, резервы на возможные потери по ссудам, институциональные изменения, финансовое благополучие банков, Нигерия
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Опубликован
26.06.2024
Как цитировать
Салами, А. А. (2024). Банковские решения по формированию резервов в Нигерии: внедрение МФСО и банковские риски. Российский журнал менеджмента, 22(1), 51–85. https://doi.org/10.21638/spbu18.2024.103
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Раздел
Теоретические и эмпирические исследования
Лицензия
Статьи журнала «Российский журнал менеджмента» находятся в открытом доступе и распространяются в соответствии с условиями Лицензионного Договора с Санкт-Петербургским государственным университетом, который бесплатно предоставляет авторам неограниченное распространение и самостоятельное архивирование.
