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Bank Loan Loss Provisions Research: A Review
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Cited by:
- 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.
- 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.
- Huizinga, Harry & Laeven, Luc, 2019. "The Procyclicality of Banking : Evidence from the Euro Area," Other publications TiSEM d164bcc2-bc8b-46b7-9ab8-c, Tilburg University, School of Economics and Management.
- Huizinga, Harry & Laeven, Luc, 2019. "The Procyclicality of Banking : Evidence from the Euro Area," Discussion Paper 201-010, Tilburg University, Center for Economic Research.
- Huizinga, Harry & Laeven, Luc, 2019. "The procyclicality of banking: evidence from the euro area," Working Paper Series 2288, European Central Bank.
- Huizinga, Harry & Laeven, Luc, 2019. "The Procyclicality of Banking : Evidence from the Euro Area," Other publications TiSEM afe88ae8-3e11-45d4-a1f4-f, Tilburg University, School of Economics and Management.
- Laeven, Luc & Huizinga, Harry, 2019. "The Procyclicality of Banking: Evidence from the Euro Area," CEPR Discussion Papers 13605, C.E.P.R. Discussion Papers.
- 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.
- Skała, Dorota, 2021. "Loan loss provisions and income smoothing – Do shareholders matter?," International Review of Financial Analysis, Elsevier, vol. 78(C).
- 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.
- Ozili, Peterson K, 2021. "Banking sector earnings management using loan loss provisions in the Fintech era," MPRA Paper 105083, University Library of Munich, Germany.
- Ozili, Peterson K, 2020. "Corporate governance research in Nigeria: a review," MPRA Paper 98217, University Library of Munich, Germany.
- Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
- Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
- Ozili, Peterson K, 2019. "Bank loan loss provisioning during election years in Nigeria," MPRA Paper 96704, University Library of Munich, Germany.
- 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.
- 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).
- Ozili, Peterson K, 2018. "Banking Stability Determinants in Africa," MPRA Paper 101825, University Library of Munich, Germany.
- 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.
- Ozili, Peterson K, 2019. "Financial Stability: Does Social Activism Matter?," MPRA Paper 92192, University Library of Munich, Germany.
- 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.
- Ozili, Peterson K & Outa, Erick R, 2018. "Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria," MPRA Paper 89690, University Library of Munich, Germany.
- Ozili, Peterson K & Uadiale, Olayinka, 2017. "Ownership Concentration and Bank Profitability," MPRA Paper 102571, University Library of Munich, Germany.
- Ozili, Peterson K, 2019. "Bank Income Smoothing, Institutions and Corruption," MPRA Paper 92339, University Library of Munich, Germany.
- 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).
- 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.
- 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.
- 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.
- 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.
- Qian, Xianhang & Wu, Qian, 2021. "Local gambling preferences and bank risk–taking: Evidence from China," Economic Modelling, Elsevier, vol. 105(C).
- 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.
- 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.
- Ozili, Peterson K, 2020. "Bank loan loss provisioning during election years: cross-country evidence," MPRA Paper 96639, University Library of Munich, Germany.
- 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).
- Peterson K. Ozili, 2021. "Corporate governance research in Nigeria: a review," SN Business & Economics, Springer, vol. 1(1), pages 1-32, January.
- 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.
- 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).
- 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.
- Ozili, Peterson K, 2020. "Financial inclusion and business cycles," MPRA Paper 102054, University Library of Munich, Germany.
- Ozili, Peterson Kitakogelu, 2021. "Big 4 auditors, bank earnings management and financial crisis in Africa," MPRA Paper 108608, University Library of Munich, Germany.
- 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.
- Ozili, Peterson K., 2019. "Bank income smoothing, institutions and corruption," Research in International Business and Finance, Elsevier, vol. 49(C), pages 82-99.
- Ozili, Peterson K, 2021. "Financial reporting under economic policy uncertainty," MPRA Paper 105089, University Library of Munich, Germany.
- Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.