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 …

. Using bank data from 21 African countries from 2002 to 2014, the results show that African banks audited by a Big 4 auditor …

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 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 …

This study investigates the non-discretionary determinants of bank loan loss provisions in Africa after controlling for … loan growth are significant non-discretionary drivers of bank provisions in the African region. We observe that bank … provision is a positive function of non-performing loans up to a threshold beyond which bank provisions will no longer increase …

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

' 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 …

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 …