From a sample of Islamic banks around the world from 1997 to 2012, this paper examines whether loan loss provisioning … in Islamic banks is procyclical. Our empirical findings highlight that loan loss provisioning in Islamic banks remains … procyclical, although the ‘expected' loan loss model (E-LLM) has been implemented for Islamic banks in several countries. A closer …

This paper is the first to examine whether the loan loss provisioning behavior of Islamic banks is procyclical. From a … dynamic panel data methodology, the empirical results show that loan loss provisioning in Islamic banks is indeed procyclical …, as higher economic growth leads to a decline in loan loss provisions. A closer investigation is also conducted to examine …

of bank loan loss provisions. Based on a sample of Asian banks, our empirical results highlight that higher non …

loan loss provisions in an emerging Asian market context. Based on a sample of Asian banks from 11 countries over the 2002 …-2012 period, our empirical results indicate that higher non-discretionary loan loss provisions reduce loan growth; therefore, non …