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Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions

Citations

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Cited by:

  1. Vithessonthi, Chaiporn & Tongurai, Jittima, 2016. "Financial markets development, business cycles, and bank risk in South America," Research in International Business and Finance, Elsevier, vol. 36(C), pages 472-484.
  2. Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
  3. Peterson K. Ozili & Thankom G. Arun, 2023. "What drives bank income smoothing? Evidence from Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 274-295, September.
  4. Simper, Richard & Dadoukis, Aristeidis & Bryce, Cormac, 2019. "European bank loan loss provisioning and technological innovative progress," International Review of Financial Analysis, Elsevier, vol. 63(C), pages 119-130.
  5. Hou, Xiaohui & Wang, Bo & Lian, Jiale & Li, Wanli, 2021. "Bank executive pay limits and discretionary loan loss provisions: Evidence from China," Research in International Business and Finance, Elsevier, vol. 58(C).
  6. Tao, Yunqing, 2020. "China’s anti-corruption campaign and bank loan loss provisions: Evidence from a quasi-natural experiment," Economics Letters, Elsevier, vol. 196(C).
  7. Ozili, Peterson K, 2015. "Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria," MPRA Paper 68350, University Library of Munich, Germany.
  8. Skała, Dorota, 2021. "Loan loss provisions and income smoothing – Do shareholders matter?," International Review of Financial Analysis, Elsevier, vol. 78(C).
  9. Ormazabal, Gaizka & López-Espinosa, Germán & Sakasai, Yuki, 2020. "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence," CEPR Discussion Papers 14803, C.E.P.R. Discussion Papers.
  10. Ozili, Peterson K, 2023. "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper 116410, University Library of Munich, Germany.
  11. Ozili, Peterson K & Outa, Erick R, 2018. "Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation," MPRA Paper 102567, University Library of Munich, Germany.
  12. Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
  13. Ren, Meixu & Ke, Konglin & Yu, Xin & Zhao, Jinxuan, 2023. "Local governments' economic growth target pressure and bank loan loss provision: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 87(C), pages 1-14.
  14. Peterson, Ozili K. & Arun, Thankom G., 2018. "Income smoothing among European systemic and non-systemic banks," The British Accounting Review, Elsevier, vol. 50(5), pages 539-558.
  15. Nicolas Aragon, 2022. "Debt Overhang, Risk Shifting and Zombie Lending," Working Papers 01/2022, National Bank of Ukraine.
  16. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
  17. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
  18. Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea, 2014. "Earnings baths by bank CEOs during turnovers," Discussion Papers 05/2014, Deutsche Bundesbank.
  19. Zhang, Dayong & Cai, Jing & Dickinson, David G. & Kutan, Ali M., 2016. "Non-performing loans, moral hazard and regulation of the Chinese commercial banking system," Journal of Banking & Finance, Elsevier, vol. 63(C), pages 48-60.
  20. Yosra Mnif & Imen Slimi, 2023. "Former auditors on the audit committee and earnings management: Evidence from African banks," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2383-2420, June.
  21. Ozili, Peterson K, 2017. "Discretionary Provisioning Practices among Western European Banks," MPRA Paper 92645, University Library of Munich, Germany.
  22. Skała, Dorota, 2020. "Shareholder shocks and loan loss provisions in Central European banks," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 69(C).
  23. Domikowsky, Christian & Bornemann, Sven & Duellmann, Klaus & Pfingsten, Andreas, 2014. "Loan loss provisioning and procyclicality: Evidence from an expected loss model," Discussion Papers 39/2014, Deutsche Bundesbank.
  24. Amina Malik & Haroon Aziz & Buerhan Saiti & Shahab Ud Din, 2021. "The Impact of Earnings variability and Regulatory Measures on Income Smoothing: Evidence from Panel Regression," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 10(1), pages 183-201.
  25. Germán López‐Espinosa & Gaizka Ormazabal & Yuki Sakasai, 2021. "Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 757-804, June.
  26. Merz, Julia & Overesch, Michael, 2016. "Profit shifting and tax response of multinational banks," Journal of Banking & Finance, Elsevier, vol. 68(C), pages 57-68.
  27. Rim Ben Abdesslem & Halim Dabbou & Mohamed Imen Gallali, 2023. "The Impact of Market Concentration on Bank Risk-Taking: Evidence from a Panel Threshold Model," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 14(4), pages 4170-4194, December.
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