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 …

the effect of various accounting and macroeconomics indices to loans loss provisions (LLP) and loans loss reserves (LLR …

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

loss provisions for 22 major developed countries over the 2008-2017 period. Design/methodology/approach - The study used … the Pearson correlation methodology to assess the correlation between EPU, bank nonperforming loans and loan loss … provisions. Findings - The findings reveal that EPU is negatively correlated with nonperforming loans and loan loss provisions in …

main risk components, the Probability of Default (PD) and the Loss Given Default (LGD) have been the subject of greater …

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

financial prospects using loan loss provisions (LLPs). The empirical test was subject to the DMBs' riskiness and changes in the … on one regime (IAS 39) of IFRS loan loss reporting but mitigated by the partial implementation of the second regime (IFRS …

smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking … the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such …