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Income Smoothing in Banking Sector Via LLP: A Scientometric Review (1988–2021)

In: Rethinking Management and Economics in the New 20’s

Author

Listed:
  • Liliana Marques Pimentel

    (Faculty of Economics, University of Coimbra)

  • Adriana Barreto

    (Faculty of Economics, University of Coimbra)

  • Ricardo Joaquim

    (Faculty of Economics, University of Coimbra)

Abstract

Research on income smoothing in banking is diverse and almost unanimously concludes that it is achieved through loan loss provisions (LLP). However, to the authors’ knowledge, there is no scientometric study that has looked at the practice of bank income smoothing. Thus, this study contributes to the advancement of the literature by filling this research gap. Through a structured literature review, this study reviews articles published between 1988 and 2021 selected from the Web of Science database, performing a particular analysis of the main journals, authors, methods used, target sample of the study, specific topics explored, and their evolution over time, as well as identifying possible areas of interest that research can pursue in the future. The main results show that the number of articles published on the topic under analysis has been growing in recent years, especially after the 2008 financial crisis. Additionally, the reality of bank income smoothing in European countries is more researched than in other countries worldwide, and it is in this region that the authors who contributed the most to the scientific production in this area are found.

Suggested Citation

  • Liliana Marques Pimentel & Adriana Barreto & Ricardo Joaquim, 2023. "Income Smoothing in Banking Sector Via LLP: A Scientometric Review (1988–2021)," Springer Proceedings in Business and Economics, in: Eleonora Santos & Neuza Ribeiro & Teresa Eugénio (ed.), Rethinking Management and Economics in the New 20’s, pages 47-78, Springer.
    • Handle: RePEc:spr:prbchp:978-981-19-8485-3_2
    DOI: 10.1007/978-981-19-8485-3_2
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