Pramono, Sigid Eko; Rossieta, Hilda; Soedarmono, Wahyoe - In: Journal of Islamic Accounting and Business Research 10 (2019) 1, pp. 21-34
Purpose: This study aims to test whether loan loss provisions in Islamic banks is procyclical by explicitly examining the link between non-discretionary provisions and loan growth. In the next stage, this paper tests whether the link between non-discretionary provisions and loan growth is...