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Bank Loan Loss Provisions Research: A Review

Citations

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Cited by:

  1. Egor Nikulin & Jeff Downing, 2021. "Loan-loss provisions, earnings management, and capital management by Russian banks: the impact of changes in banking regulation and oversight," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(4), pages 659-677, December.
  2. Harry Huizinga & Luc Laeven, 2019. "The Procyclicality of Banking: Evidence from the Euro Area," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 67(3), pages 496-527, September.
  3. Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2019. "Corporate Governance Mechanisms, Whistle-Blowing Policy and Real Earnings Management," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(6), pages 265-282, October.
  4. Skała, Dorota, 2021. "Loan loss provisions and income smoothing – Do shareholders matter?," International Review of Financial Analysis, Elsevier, vol. 78(C).
  5. 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.
  6. Ozili, Peterson K, 2021. "Banking sector earnings management using loan loss provisions in the Fintech era," MPRA Paper 105083, University Library of Munich, Germany.
  7. Ozili, Peterson K, 2020. "Corporate governance research in Nigeria: a review," MPRA Paper 98217, University Library of Munich, Germany.
  8. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
  9. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
  10. Ozili, Peterson K, 2019. "Bank loan loss provisioning during election years in Nigeria," MPRA Paper 96704, University Library of Munich, Germany.
  11. García Osma, Beatriz & Mora, Araceli & Porcuna-Enguix, Luis, 2019. "Prudential supervisors’ independence and income smoothing in European banks," Journal of Banking & Finance, Elsevier, vol. 102(C), pages 156-176.
  12. Salazar, Yadira & Merello, Paloma & Zorio-Grima, Ana, 2023. "IFRS 9, banking risk and COVID-19: Evidence from Europe," Finance Research Letters, Elsevier, vol. 56(C).
  13. Ozili, Peterson K, 2018. "Banking Stability Determinants in Africa," MPRA Paper 101825, University Library of Munich, Germany.
  14. Yang, Huan & Cai, Jun & Huang, Lin & Marcus, Alan J., 2021. "Bank stocks, risk factors, and tail behavior," Journal of Empirical Finance, Elsevier, vol. 63(C), pages 203-229.
  15. Ozili, Peterson K, 2019. "Financial Stability: Does Social Activism Matter?," MPRA Paper 92192, University Library of Munich, Germany.
  16. Shakeel Ahmed & M. Ejaz Majeed & Eleftherios Thalassinos & Yannis Thalassinos, 2021. "The Impact of Bank Specific and Macro-Economic Factors on Non-Performing Loans in the Banking Sector: Evidence from an Emerging Economy," JRFM, MDPI, vol. 14(5), pages 1-14, May.
  17. Ozili, Peterson K & Outa, Erick R, 2018. "Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria," MPRA Paper 89690, University Library of Munich, Germany.
  18. Ozili, Peterson K & Uadiale, Olayinka, 2017. "Ownership Concentration and Bank Profitability," MPRA Paper 102571, University Library of Munich, Germany.
  19. Ozili, Peterson K, 2019. "Bank Income Smoothing, Institutions and Corruption," MPRA Paper 92339, University Library of Munich, Germany.
  20. Pandey, Ashish & Tripathi, Abhinava & Guhathakurta, Kousik, 2022. "The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions," Finance Research Letters, Elsevier, vol. 44(C).
  21. Ozili, Peterson Kitakogelu, 2021. "Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt," MPRA Paper 108506, University Library of Munich, Germany.
  22. José Américo Pereira Antunes, 2021. "To supervise or to self-supervise: a machine learning based comparison on credit supervision," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 7(1), pages 1-21, December.
  23. Damiano B. Silipo & Giovanni Verga & Sviatlana Hlebik, 2023. "Managerial Beliefs and Banking Behavior," Journal of Financial Services Research, Springer;Western Finance Association, vol. 64(3), pages 401-431, December.
  24. Ozili, Peterson K, 2022. "Determinants of bank income smoothing using loan loss provisions in the United Kingdom," MPRA Paper 112047, University Library of Munich, Germany.
  25. Qian, Xianhang & Wu, Qian, 2021. "Local gambling preferences and bank risk–taking: Evidence from China," Economic Modelling, Elsevier, vol. 105(C).
  26. Malik, Amina & Butt, Babar Zaheer & Din, Shahab Ud & Aziz, Haroon, 2020. "Impact of Earnings Variability and Regulatory Measures on Income Smoothening in Islamic Banks — Evidence from an Emerging Market," Public Finance Quarterly, Corvinus University of Budapest, vol. 65(3), pages 397-410.
  27. Masahiro Enomoto & Yusuke Fukaya, 2023. "Top Executive Turnover and Loan Loss Provisions: Evidence from Japanese Regional Banks," Discussion Paper Series DP2023-06, Research Institute for Economics & Business Administration, Kobe University.
  28. Ozili, Peterson K, 2020. "Bank loan loss provisioning during election years: cross-country evidence," MPRA Paper 96639, University Library of Munich, Germany.
  29. Pandey, Ashish & Guhathakurta, Kousik, 2022. "Value relevance of loan loss provision components and the choice of model specification," Advances in accounting, Elsevier, vol. 58(C).
  30. Peterson K. Ozili, 2021. "Corporate governance research in Nigeria: a review," SN Business & Economics, Springer, vol. 1(1), pages 1-32, January.
  31. Ozili, Peterson K, 2019. "Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation," MPRA Paper 101824, University Library of Munich, Germany.
  32. 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).
  33. 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.
  34. Ozili, Peterson K, 2020. "Financial inclusion and business cycles," MPRA Paper 102054, University Library of Munich, Germany.
  35. Ozili, Peterson Kitakogelu, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper 108608, University Library of Munich, Germany.
  36. Ozili, Peterson Kitakogelu & Adamu, Ahmed, 2021. "Does financial inclusion reduce non-performing loans and loan loss provisions?," MPRA Paper 109321, University Library of Munich, Germany.
  37. Ozili, Peterson K., 2019. "Bank income smoothing, institutions and corruption," Research in International Business and Finance, Elsevier, vol. 49(C), pages 82-99.
  38. Ozili, Peterson K, 2021. "Financial reporting under economic policy uncertainty," MPRA Paper 105089, University Library of Munich, Germany.
  39. Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.
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