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 …

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 …

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

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 …

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 …

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 …