Purpose: The distinction between systemic banks (GSIBs) and non-systemic banks (non-GSIBs) is driven by policy reasons. This study aims to examine the behaviour of non-performing loans in European GSIBs and non-GSIBs from 2004 to 2013. Design/methodology/approach: The author uses regression...

Purpose: This study aims to investigate the relationship between financial inclusion and the business cycle. Design/methodology/approach: Regression methodology is used to analyze the association between financial inclusion and the business cycle. Findings: Using regression estimation, the...

Purpose The purpose of the study is to investigate whether discretionary ‘loan loss provisioning’ by Western European banks is driven by income smoothing or credit risk considerations. Design/methodology/approach To test the income smoothing hypothesis, the study uses ordinary least square...