Search Results - subject:"Loan Loss Provisions"

Impact of competition and concentration on bank income smoothing in Central and Eastern European countries

Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of Economics, Finance and Administrative Science 29 (2024) 57, pp. 5-20

competition and concentration on bank income smoothing in 17 CEEs from 2004 to 2015. Findings Loan loss provisions (LLPs) are …

Persistent link: https://www.econbiz.de/10014516401

Impact of competition and concentration on bank income smoothing in Central and Eastern European countries

Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of economics, finance & administrative science 29 (2024) 57, pp. 5-20

competition and concentration on bank income smoothing in 17 CEEs from 2004 to 2015. Findings Loan loss provisions (LLPs) are …

Persistent link: https://www.econbiz.de/10014506804

Does disaster risk relate to banks' loan loss provisions?

Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: The European accounting review 33 (2024) 3, pp. 825-854

Persistent link: https://www.econbiz.de/10014584417

The impact of IFRS 9 on the cyclicality of loan loss provisions

Hansen, Smilla; Charifzadeh, Michel; Herberger, Tim - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 37-49

Persistent link: https://www.econbiz.de/10014535523

Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS

Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how …

Persistent link: https://www.econbiz.de/10014515896

Bank capital, earnings smoothing and provisioning practices in Nigeria : IFRS and risk evidence

Salami, Abdulai Agbaje; Uthman, Ahmad Bukola - In: Asian journal of economics and banking : AJEB 8 (2024) 2, pp. 267-293

Purpose - This study empirically tests the use of loan loss provisions (LLPs) for earnings and capital smoothing when …

Persistent link: https://www.econbiz.de/10015049385

Bank tail risk in China

Yang, Huan; Cai, Jun; Huang, Lin - In: International studies of economics 19 (2024) 2, pp. 186-222

In this study, we investigate the tail dependency between bank stocks in China and 35 common risk factors. We measure univariate and multivariate conditional tail risk probabilities. The evidence indicates that tail events from risk factors in the banking, security trading, real estate, and...

Persistent link: https://www.econbiz.de/10015063904

The impact of IFRS 9 on the cyclicality of loan loss provisions

Hansen, Smilla; Charifzadeh, Michel; Herberger, Tim A. - In: Journal of Corporate Accounting & Finance 35 (2023) 2, pp. 37-49

Through their procyclical behavior, loan loss provisions have been determined as one of the factors that contribute to … loss model of IAS 39 to mitigate the effect in the future. Our study aims to analyze loan loss provisions of major banks in … found after the implementation of IFRS 9 until the pandemic, we find evidence that loan loss provisions moved …

Persistent link: https://www.econbiz.de/10014520046

The cyclicality of bank credit losses and capital ratios under expected loss model

Fatouh, Mahmoud; Giansante, Simone - 2023

Persistent link: https://www.econbiz.de/10014276057

Organizational culture, competition and bank loan loss provisioning

Hiep Ngoc Luu; Nguyen, Linh; Wilson, John O. S. - In: The European journal of finance 29 (2023) 4, pp. 393-418

Persistent link: https://www.econbiz.de/10014322528

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