A Mortality Approach for Estimating the Probability of Default in Credit Risk

  • Abdullah A.K. ALKHAWALDEH Department of Accounting, Faculty of Economics and Administrative Sciences, Hashemite University, Zarqa, Jordan
  • Jamil J. JABER Department of Risk Management and Insurance, Faculty of Management and Finance, University of Jordan, Aqaba Branch, Aqaba, Jordan
  • Dalila BOUGHACI Department of Computer Science, LRIA – FEI – USTHB, Algiers, Algeria

Abstract

Credit risk is an important problem in banking, finance and insurance sectors. The financial institutions have to use information related to some specific characteristics of borrowers, such as borrower reputation, capital and capacity in order to make the right decision whether or not to grant credit. Regulatory capital allows banks to better capture unique risks and exposure cash flows.


In this work, we propose a new approach to estimate the probability of default (PD) by using mortality tables based on progressive censored. The PD is a crucial value, which is used in computing the required capital against credit risk exposures. We use the internal rate approach and measure the PD based on time of default. Then we create a new model for Progressive censored data. The new model takes advantage simultaneously from both the progressively censored and Moody’s models, and where the objective is to compute the cumulative probability. The overall proposed approach is illustrated by examples to show its applicability and demonstrate its performance. Our research findings show that the PD based survival analysis for progressive censored increases each year similar to Moody’s. It impacts on worst –case default rate and the maturity adjustment.


 

References

[1] Abdou, H.A. 2009. Genetic programming for credit scoring: The case of Egyptian public sector banks. Expert Systems with Applications, 36(9): 11402-11417. DOI: 10.1016/j.eswa.2009.01.076
[2] Abelln, J., and Mantas, C.J. 2014. Improving experimental studies about ensembles of classifiers for bankruptcy prediction and credit scoring, Expert Systems with Applications, 41: 3825 - 3830. DOI: 10.1016/j.eswa.2013.12.003
[3] Allen, L.N., and Rose, L.C. 2006. Financial survival analysis of defaulted debtors, Journal of Operational Research Society, 57: 630-636. DOI: 10.1057/palgrave.jors.2602038/
[4] Altman, E.I. 1968. Financial ratios, discriminant analysis, and the prediction of corporate bankruptcy, Journal of Finance, 23: 589-609. DOI: 10.1111/j.1540-6261.1968.tb00843.x
[5] Altman, E., and Saunders, A. 1998. Credit risk measurement: Developments over the last 20 years. Journal of Banking December 1997. Journal of Banking & Finance, 21(11-12): 1721-1742. DOI:10.1016/S0378-4266(97)00036-8
[6] Baba, N., and Goko, H. 2006. Survival analysis of hedge funds, Bank of Japan, Working Papers Series No. 06-E-05.
[7] Bellotti, T., and Crook, J. 2009. Support vector machines for credit scoring and discovery of significant features. Expert Systems with Applications, 36: 3302-3308. DOI: 10.1016/j.eswa.2008.01.005
[8] Beran, J., and Djaidja, A.Y. 2007. Credit risk modeling based on survival analysis with immunes. Statistical Methodology, 4: 251–276.
[9] Breiman. L., Friedman. J., Olshen. R., and Stone, C. 1984. Classification and Regression Trees. Belmont, CA: Wadsworth.
[10] Bruche, M., and Aguado, C. 2010. Recovery rates, default probabilities, and the credit cycle. Journal of Banking and Finance, 34: 754–764.
[11] Cao, R., Vilar, J.M., and Devia, A. 2009. Modelling consumer credit risk via survival analysis. SORT, 33(1): 3-30. Available at: https://dialnet.unirioja.es/servlet/articulo;jsessionid=ADB0140C5DDF045D083067C79 D853938.dialnet01?codigo=3016741
[12] Chen, S., H¨ardle, W.K., and Moro, R.A. 2006. Estimation of default probabilities with support vector machines, Center of Applied Statistics and Economics (CASE), Humboldt - Universitatzu Berlin, Germany, SFB 649 discussion paper No. 2006-0-77. Available at: http://sfb649.wiwi.hu-berlin.de/papers/pdf/SFB649DP2007-035.pdf
[13] Crouhy, M., Galai, D., and Mark, R. 2000. A comparative analysis of current credit risk models, Journal of Banking and Finance, 24: 59-117. DOI: 10.1016/S0378-4266(99)00053-9
[14] Dar, A.A., Anuradha, N., and Qadir, S. 2019. Estimating probabilities of default of different firms and the statistical tests, Journal of Global Entrepreneurship Research, 9:27. DOI:https://doi.org/10.1186/s40497-019-0152-8
[15] Dermine, J., and Carvalho, C. 2006. Bank loan losses-given-default: A case study. Journal of Banking and Finance, 30: 1219-1243. DOI: 10.1016/j.jbankfin.2005.05.005
[16] Desay, V., Crook, V., and Overstreet, G.A.1996. A Comparison of Neural Networks and Linear Scoring Models in the Credit Union Environment, European Journal of Operational Research, 95: 24-37.
[17] Glasserman, P., and Li, J. 2005. Importance sampling for portfolio credit risk. Management Science, 51: 1643–1656.
[18] Gorskiy, M.A., and Reshulskaya, E.M. 2018. Parametric models for optimizing the credit and investment activity of a commercial bank. Journal of Applied Economic Sciences, Volume XIII, Winter, 8(62): 2340 – 2350.
[19] Hamerle, A., Liebig, T., and R¨osch, D. 2003. Credit risk factor modeling and the Basel II IRB Approach, Deutsche Bundesbank Discussion Paper Series 2, Banking and Financial Supervision, No. 02/2003.
[20] Hand, D.J., and Henley, W.E. 1997. Statistical Classification Methods in Consumer Credit Scoring, Journal of the Royal Statistical Society, Series A (Statistics in Society), 160: 523-541.
[21] Henley, V., and Hand, D.J. 1996. A k-nearest Neighbor Classifier for Assessing Consumer Credit Risk. Statistician, 45: 77-95.
[22] Hull, J.C. 2018. Risk Management and Financial Institutions, Fifth Edition, John Wiley & Sons. ISBN 978-1-119-44811-2
[23] Lee, E., and Wang, J. 2003. Chapter 7 Estimation Procedures for Parametric Survival Distributions without Covariates, Handbooks in Statistical Methods for Survival Data Analysis, 168-173.
[24] Li, J., Wei, L., Li, G., and Xu, W. 2011. An evolution strategy-based multiple kernels multi-criteria programming approach: The case of credit decision making. Decision Support Systems, 51: 292-298.
[25] Malik, M., and Thomas, L. 2006. Modelling credit risk of portfolio of consumer loans, University of Southampton, School of Management Working Paper Series No. CORMSIS-07-12.
[26] Narain, B. 1992. Survival analysis and the credit granting decision. In: Thomas L., Crook, J. N. and Edelman, D. B. (eds.). Credit Scoring and Credit Control. OUP: Oxford, 109-121.
[27] Petrova, A., et al. 2018. Credit Risk Estimation through Eventological Scoring. Journal of Applied Economic Sciences, Volume XIII, Fall, 5(59): 1301 - 1310.
[28] Quinlan, J.R. 1992. C4.5: Programs for machine learning. San Mateo, CA: Morgan Kaufmann.
[29] Silva, J., and Murteira, J. 2009. Estimation of default probabilities using incomplete contracts data. Journal of Empirical Finance, 16: 457-465.
[30] Stepanova, M., and Thomas, L. 2002. Survival analysis methods for personal loan data, Operations Research, 50: 277-289.
[31] Stephanou, C., Mendoza, J. 2005. Credit Risk Measurement under Basel 2: An Overview and Implementation Issues for Developing Countries. The World Bank. Available at: http://econ.worldbank.org/ external/default/
[32] Suarez, R.P., Abad, R.C., and Fernandez, J.V. 2019. Probability of default estimation in credit risk using a nonparametric approach. Available at: http://dm.udc.es/preprint/Pelaez_Cao_Vilar_Probability_default _estimation_EJOR.pdf
[33] Sundmacher, M., and Ellis, C. 2011. Bank ‘ratings arbitrage’: Is LGD a blind spot in economic capital calculations? International Review of Financial Analysis, 20: 6-11.
[34] Tarashev, N. 2010. Measuring portfolio credit risk correctly: Why parameter uncertainty matters. Journal of Banking & Finance, 2065-2076.
[35] Tiwary, A.R. 2019. Study of Currency Risk and the Hedging Strategies, Journal of Advanced Studies in Finance, Volume X, Summer, 1(19): 96-108.
[36] Young, Z., Shangyu, X., and Yuan, Y. 2008. Statistical Inference on the Default Probability in the Credit Risk Models. Systems Engineering, 28:206-214.
[37] Moody’s Investor Service, 2006. Moody's Credit Ratinf Prediction Model. New York.
Published
2019-12-30
How to Cite
ALKHAWALDEH, Abdullah A.K.; JABER, Jamil J.; BOUGHACI, Dalila. A Mortality Approach for Estimating the Probability of Default in Credit Risk. Journal of Advanced Research in Law and Economics, [S.l.], v. 10, n. 8, p. 2233 – 2243, dec. 2019. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/5269>. Date accessed: 21 dec. 2024. doi: https://doi.org/10.14505/jarle.v10.8(46).01.