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 …

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 …

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

We estimate a panel error correction model for loan loss provisions, using unique supervisory data on flow of funds …