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

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis … financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs …

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 …

employ loan loss provisions to smooth out their earnings, and how adopting IFRS can mitigate it. Using fixed-effect and two …. The effect is more evident in banks that make financial reports under IFRS. Additionally, IFRS generally restricts … rules (IFRS) and enforcement (better institutional settings) interact to enhance earnings quality. This study finds that …