Large net loan charge-offs are frequently associated with large decreases in nonperforming loans and large increases in loan loss provisions, inducing a V-shaped relation between loan loss provisions and nonperforming loan changes. Failure to model the asymmetry attributable to net loan charge-offs can change inferences about the presence of earnings management and the effects of delayed loan loss recognition in prior papers that assumed linearity. Future researchers should either include net loan charge-offs in linear models of loan loss provisions or explicitly model the asymmetry induced by omitting net loan charge-offs.

中文翻译：

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不对称贷款损失准备金模型

大量的净贷款冲销通常与不良贷款的大幅减少和贷款损失准备金的大幅增加相关，从而导致贷款损失准备金和不良贷款变化之间呈V型关系。未能对可归因于净贷款冲销的不对称模型进行建模，可能会改变以前的假设为线性的论文中有关收益管理的存在以及延迟的贷款损失确认的影响的推论。未来的研究人员应该将净贷款冲销包括在贷款损失准备金的线性模型中，或者明确地建模因忽略净贷款冲销而引起的不对称性。