This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … associated with bank intangible assets and change in intangible assets, but the inverse association is weakened in environments …

provisions estimate of banks. While bank credit risk teams are sometimes mesmerised by the short-term benefits of provisions … games, they do not care if their behaviour destroys bank value and the informativeness of loan loss provisioning estimates …. While it is not difficult for bank managers and analysts to understand that the provisioning process is subject to gaming …

This study investigates the determinants of African bank profitability while controlling for bank capital regulation …. Using static and dynamic panel estimation techniques, the findings indicate that that bank size, total regulatory capital …

through a reduction in credit supply and loan re-pricing. High economic policy uncertainty compel bank managers to … discretionary distort bank financial reporting in ways that help them to mitigate the depressing effect of economic policy …

This paper examines the determinants of bank income smoothing using loan loss provisions in the United Kingdom or Great … smoothing is greater in times of high economic policy uncertainty. The extent of bank income smoothing is reduced by foreign … bank presence, UK GAAP adoption, IFRS9 adoption, and high levels of voice and accountability. Also, there is reduced income …

bank supervision during a pandemic such as the SARS and COVID-19 pandemic. I show that financial regulation during a … institutions in the economy. I also suggest measures to improve bank supervision during a pandemic which include adopting a … flexible supervisory framework, modifying bank supervisory examinations, using ad-hoc stress tests, releasing the …

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 …

efficiency, foreign bank presence, banking concentration, size of banking sector, government effectiveness, political stability …