This paper empirically examine whether the way African banks use loan loss provisions to smooth earnings is influenced …) African banks use loan loss provisions to smooth reported earnings; (ii) listed African banks use loan loss provisions to … smooth earnings to a greater extent than non-listed African banks possibly for capital market reasons; (iii) income smoothing …

banks have higher loan-to-asset ratios. Also, larger banks in financially developed African countries have fewer loan loss …

crises and bank concentration. In the regional analysis, NPLs are negatively associated with regulatory capital and bank … aggregate non-performing loans but should also ensure that thorough supervision of the lending practices of banks is in place as …

measurement and compensation to credit risk team in banks. Paying and rewarding credit risk professionals on the basis of … provisions estimate of banks. While bank credit risk teams are sometimes mesmerised by the short-term benefits of provisions …, few of them understand the costs it pose on banks and how to lower this costs. This paper explains how this happens and …

We investigate whether banks use commission and fee income to manage reported earnings as an income-increasing or … income smoothing strategy. We find that banks use commission and fee income for income smoothing purposes and this behaviour … that bank non-interest income which achieves diversification gains to banks is also used to manipulate reported earnings …

We examine the determinants of the use of loan loss provisions to smooth income by banks in South Africa. More … behaviour of South African banks while controlling for the traditional determinants of bank income smoothing via loan loss … provisions. We find that South African banks do not use loan loss provisions to smooth income when they are (i) undercapitalised …

mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks. We find that the mandatory adoption of … International Financial Reporting Standards (IFRS) is associated with lower earnings smoothing among Nigerian banks, which implies … that Nigerian banks do not use loan loss provisions to smooth reported earnings during the mandatory IFRS adoption period …

capital levels, minimum liquidity requirement for banks, reduced systemic risk, and differences in Basel III transitional … combination of micro and macro-prudential regulations is needed; and (iii) the need to repair the balance sheets of banks, in …