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 …

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

growth and financial development. This study uses aggregate outcomes rather than individual bank performance to analyze the … industry as a whole. The findings reveal that bank efficiency, the size of nonperforming loans, regulatory capital ratios … have implications. One implication of this study is that bank supervisors should intensify its effort in addressing the …

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 …

This study, empirically, investigates the determinants of bank profitability. The debate on whether Basel capital … regulation affects bank profitability continues to attract research interest, globally. I contribute to this debate by providing … a country specific study. Overall, I find that Basel capital regime had no significant effect on bank profitability. The …

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 …