We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning … mandatory disclosures of loan loss provisions. Using proprietary data provided by the national supervisor, we are able to … loss provisions to a lesser extent for income smoothing once they are required to disclose their accounting choice. At the …

We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning … mandatory disclosures of loan loss provisions. Using proprietary data provided by the national supervisor, we are able to … loss provisions to a lesser extent for income smoothing once they are required to disclose their accounting choice. At the …

deductibility of loan loss provisions. Using an international sample of banks, we find that the loan loss provision is increasing in … corporate tax system's encouragement of timelier loan loss recognition: the extent to which future and current loan portfolio … quality deteriorations are incorporated into the loan loss provision is increasing in the tax rate when general provisions are …

-dominant, collaborate-dominant, compete-dominant, create-dominant) manage their loan loss provisions (LLPs) in response to intensified …

concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial … discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of … manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … focus on the role of loan loss provisions. We investigate whether banks increase (decrease) loan loss provisions in response … to risks associated with investment in intangible assets. We find that discretionary loan loss provisions are inversely …

of higher PU, banks make more loan loss provisions. This positive association is more pronounced for banks that were … previously less prudent in their risk-taking and loan loss reserving, indicating that less prudent banks are more adversely … the role of loan loss provisions as a signal of expected loan losses. Overall, our paper offers insight into how, in the …

more affected by SFAS 133 rely more on loan loss provisions to smooth income. We find evidence consistent with this … argument. We also find that the increased reliance on loan loss provisions for smoothing income has impaired the … informativeness of loan loss provisions for future loan defaults and bank stock returns …

the effect of entry threat on incumbent banks' loan loss provisions. Incumbents exposed to entry threat have offsetting …

This paper examines whether and how banks adapt to long-run climate change. We show that banks increase their loan loss … loan loss provision sensitivity to climate change …