01144pab a2200181 454500 180718b2003 xxu||||| |||| 00| 0 eng d Ghosh, Saibal Are basel capital standards pro-cyclical? Some empirical evidence from India 2003 p.777-84. 22 Feb The debate on bank capital regulation has in recent years devoted specific attention to the role that bank loan loss provisions play as a part of the overall minimum capital regulatory framework. The new Capital Accord is also attempting to address provisioning practices within a broad capital regulatory framework. This paper contributes to the debate by exploring the available evidence about bank loan loss provisioning in the Indian context. Using data on state-owned banks for the period 1997-2002, we find that banks tend to delay provisioning for bad loans until too late, possibly magnifying the impact of the economic cycles on their income and capital. - Reproduced. Banks - India Banks Nachane, D.M. Economic and Political Weekly 55771 55771 55771 0 0 0 0 IIPA IIPA 2018-07-19 Volume no: 38, Issue no: 8 AR56216 2018-07-19 2018-07-19 AR