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 …

Academic research on loan loss provisioning and the earlier incurred credit losses (ICL) model has a long tradition in … extend the research field with an empirical contribution to the recognition of Loan Loss Provisions (LLPs) based on the … Expected Credit Loss model (ECL). By using a Difference-in-Differences research design, this paper aims to investigate the …

This study investigates the non-discretionary determinants of bank loan loss provisions in Africa after controlling for … banks have higher loan-to-asset ratios. Also, larger banks in financially developed African countries have fewer loan loss …

’ loan loss provisions (LLP). We compare affected and exogenously unaffected banks using propensity-score-matched difference …

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how …

integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss …

I examine bank loan loss provisioning behaviour during election years - focusing on the effect of elections on banking … sector loan loss provisioning. The findings reveal that the banking sectors in developed countries have higher loan loss …. Also, banking sectors with high capital levels have higher loan loss provisions. Although there were no significant …

In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1 …

This paper examines the impact of loan loss provisions (LLPs) on return predictability during 1994-2017. We find that …