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 …

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 …

This study investigates bank income smoothing, focusing on the effect of corruption on the extent of income smoothing …. Finally, cross-country variation in bank income smoothing is observed. The findings have implications …

This paper investigates bank earnings management using loan loss provision (LLP). The paper examines income smoothing … and Egypt. The findings show that bank income smoothing is present in the UK and Egypt, and absent in France and South …, bank income smoothing is pronounced in France during and after the financial crisis but is absent in the pre-crisis period …

' ability to smooth income using bank securities and derivatives, motivating them to rely more on loan loss provisions to smooth …

foreign bank presence, ownership and institutional quality differences across African countries. We examine 370 banks from 21 … stability. In contrast, moderate concentrated ownership reduces bank income smoothing. Bank income smoothing is reduced in … African countries that have strong rule of law, high government effectiveness, strong foreign bank presence and strong voice …

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 …

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 …