This study examines loan loss provisions following top executive turnovers in Japanese banks. The study differentiates …, following forced turnover or outside succession, tend to reduce loan loss provisions in the second year of their tenure. This …, outgoing top executives recognize greater loan loss provisions in the final year before outside succession. This study further …

This paper examines the association between institutional ownership and income smoothing through bank loan loss … of banks increases, income smoothing via loan loss provisions increases. Additional tests show that there is a …

high quality borrowers. We find that, in FY 1997, a large loss of capital resulting from the regulator’s tougher stance …

This paper investigates Japanese bank managers' use of the discretionary component of loan loss provisions to manage … earnings during the recession of the late 1990s. Although studies of US banks document that bank managers use loan loss … loss provisions in Japanese banks have not been empirically examined. We find that discretionary loan loss provisions for …