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Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence
Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: Central European review of economics and management : CEREM 6 (2022) 2, pp. 71-115
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 …
Persistent link: https://www.econbiz.de/10013325543
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What triggers loan losses? : an empirical investigation of Greek financial sector
Makri, Vasiliki - In: Spoudai : journal of economics and business 65 (2015) 3/4, pp. 119-143
the effect of various accounting and macroeconomics indices to loans loss provisions (LLP) and loans loss reserves (LLR …
Persistent link: https://www.econbiz.de/10011443000
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Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS
Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101
Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how …
Persistent link: https://www.econbiz.de/10014515896
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Loan loss accounting and procyclical bank lending : the role of direct regulatory actions
Wheeler, P. Barrett - In: Journal of accounting & economics 67 (2019) 2/3, pp. 463-495
Persistent link: https://www.econbiz.de/10012064492
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The effect of TARP on loan loss provisions and bank transparency
Kim, Jinyong; Kim, Mingook; Lee, Jeong Hwan - In: Journal of banking & finance 102 (2019), pp. 79-99
Persistent link: https://www.econbiz.de/10012162777
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The effects of bank regulators and external auditors on loan loss provisions
Nicoletti, Allison - In: Journal of accounting & economics 66 (2018) 1, pp. 244-265
Persistent link: https://www.econbiz.de/10011904791
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Bank audit practices and loan loss provisioning
Dahl, Drew - In: Journal of banking & finance 37 (2013) 9, pp. 3577-3584
Persistent link: https://www.econbiz.de/10010126318
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Interplay between accounting and prudential regulation
Bertomeu, Jeremy; Mahieux, Lucas; Sapra, Haresh - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
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CECL : timely loan loss provisioning and bank regulation
Mahieux, Lucas; Sapra, Haresh; Zhang, Gaoqing - In: Journal of accounting research 61 (2023) 1, pp. 3-46
Persistent link: https://www.econbiz.de/10014308287
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The risk sensitivity of Basel risk weights and loan loss provisions : evidence from European banks
Baule, Rainer; Tallau, Christian - In: The European journal of finance 27 (2021) 18, pp. 1855-1886
Persistent link: https://www.econbiz.de/10013373208