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Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision
Bratten, Brian - 2017
In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1 …
Persistent link: https://www.econbiz.de/10012974967
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Loan loss provisions and audit quality : evidence from MENA Islamic and conventional banks
Salem, Rami; Usman, Muhammad; Ezeani, Ernest - In: The quarterly review of economics and finance : journal … 79 (2021), pp. 345-359
Persistent link: https://www.econbiz.de/10012655063
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Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?
Kanagaretnam, Kiridaran (Giri) - 2010
We examine how auditor reputation conditions the market valuation of banks' loan loss provision (LLP). The inherent … bank managers and investors and enhancing the informational value of discretionary loan loss provision …
Persistent link: https://www.econbiz.de/10013147526
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The effects of bank regulators and external auditors on loan loss provisions
Nicoletti, Allison - In: Journal of accounting & economics 66 (2018) 1, pp. 244-265
Persistent link: https://www.econbiz.de/10011904791
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Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
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Bank earnings smoothing, audit quality and procyclicality in Africa : the case of loan loss provisions
Ozili, Peterson K. - In: Review of accounting & finance 16 (2017) 2, pp. 142-161
Persistent link: https://www.econbiz.de/10011738383
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Bank corporate loan pricing following the subprime crisis
Santos, João A. C. - In: The review of financial studies 24 (2011) 6, pp. 1916-1943
Persistent link: https://www.econbiz.de/10009155235
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Loan loss provisioning and income smoothing in US banks pre and post the financial crisis
Abou-El-Sood, Heba - In: International review of financial analysis 25 (2012), pp. 64-72
Persistent link: https://www.econbiz.de/10009688140
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The determinants of operational risk in US financial institutions
Chernobai, Anna; Jorion, Philippe; Yu, Fan - In: Journal of financial and quantitative analysis : JFQA 46 (2011) 6, pp. 1683-1725
Persistent link: https://www.econbiz.de/10009623285
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An extreme value approach for modeling operational risk losses depending on covariates
Chavez-Demoulin, Valérie; Embrechts, Paul; Hofert, Marius - In: The journal of risk and insurance : the journal of the … 83 (2016) 3, pp. 735-776
Persistent link: https://www.econbiz.de/10011561307