I examine bank loan loss provisioning behaviour during election years - focusing on the effect of elections on banking … differences in bank loan loss provisioning during election years across the four bloc, the EU banking sectors and the banking …

' ability to smooth income using bank securities and derivatives, motivating them to rely more on loan loss provisions to smooth …

behaviour of South African banks while controlling for the traditional determinants of bank income smoothing via loan loss … that banks use loan loss provisions for capital management purposes, and bank provisioning is procyclical with economic … fluctuations. Bank supervisors in South Africa should monitor the bank provisioning practices in South Africa closely to ensure …

We examine the extent of bank earnings smoothing during mandatory IFRS adoption in Nigeria, to determine whether …

the NPL of systemic banks are positively associated with loan supply and bank profitability. On the other hand, the NPLs … of non-systemic banks is negatively associated with regulatory capital ratios, and is positively associated with bank …

and bank managers to minimize the size of non-performing loans. After examining 82 banks from US, Europe, Asia and Africa … predictive power of each bank-specific factor (excluding loan diversification), regulatory variable and macroeconomic indicator …

via loan loss provisions is not reduced among African banks with Big 4 auditor; and (iv) bank provisioning in Africa is …

We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify several advances … smoothing, methodological issues in the bank loan loss provisions literature and the dynamic loan loss provisioning experiment …

factor to influence bank LLP behavior and offer some relevant policy implications …