reporting fewer provisions or lower loan losses motivate credit risk teams to game the system that work to determine loan loss … games, they do not care if their behaviour destroys bank value and the informativeness of loan loss provisioning estimates … provisioning discretion of credit risk teams but rather to de-link credit risk teams' bonuses from the magnitude of loan loss …

The purpose of this study is to present a sustainable (or green) loan loss provisioning system that align bank loan … loss provisioning with the sustainable development goals. The findings of the study are that the proposed sustainable (or … green) loan loss provisioning system will align bank loan loss provisioning with the sustainable development goals by …

Prior research show that banks have various motivations for influencing loan loss provisions. This study examines these … motivations and the behaviour of loan loss provision in relation to the business cycle. After controlling for the impact of Basel … the model. Additionally, I find that (i) banks increase loan loss provisioning after the implementation of Basel; (ii …

This study investigates the non-discretionary determinants of bank loan loss provisions in Africa after controlling for … banks have higher loan-to-asset ratios. Also, larger banks in financially developed African countries have fewer loan loss …

This paper empirically examine whether the way African banks use loan loss provisions to smooth earnings is influenced … by capital market motivations and the type of auditor after controlling for non-discretionary determinants of loan loss …) African banks use loan loss provisions to smooth reported earnings; (ii) listed African banks use loan loss provisions to …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … focus on the role of loan loss provisions. We investigate whether banks increase (decrease) loan loss provisions in response … to risks associated with investment in intangible assets. We find that discretionary loan loss provisions are inversely …

The paper investigates the behavior of loan loss provisions during election years in Nigeria. Election events create … the banking sector had high loan loss provisions when it is under-capitalised during election years. However, the election … year did not have a significant effect on the level of loan loss provisions in the Nigerian banking sector …

I examine bank loan loss provisioning behaviour during election years - focusing on the effect of elections on banking … sector loan loss provisioning. The findings reveal that the banking sectors in developed countries have higher loan loss …. Also, banking sectors with high capital levels have higher loan loss provisions. Although there were no significant …

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 …

We examine whether countries that have high levels of financial inclusion have fewer non-performing loans and loan loss … inclusion on bank non-performing loans and loan loss provisions. Using data from 48 countries, we find that greater formal … account ownership is associated with high non-performing loans. Bank loan loss provisions are fewer in countries that have …