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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

The risk-taking channel in Colombia revisited

López, Martha; Tenjo Galarza, Fernando; Zárate, Héctor - In: Ensayos sobre política económica 30 (2012), pp. 274-295

Persistent link: https://www.econbiz.de/10011500846

CEO risk-taking incentives and bank loan syndicate structure

Chen, Liqiang - In: Journal of business finance & accounting : JBFA 41 (2014) 9/10, pp. 1269-1308

Persistent link: https://www.econbiz.de/10010503631

The impact of supervisory stress tests on bank ex-ante risk-taking behaviour : empirical evidence from a quasi-natural experiment

Hiep Ngoc Luu; Xuan Vinh Vo - In: International review of financial analysis 75 (2021), pp. 1-14

Persistent link: https://www.econbiz.de/10012804010

Forward looking loan provisions: credit supply and risk-taking

Morais, Bernardo; Ormazabal, Gaizka; Peydró, José-Luis; … - 2021

Persistent link: https://www.econbiz.de/10012804363

Synthetic leverage and fund risk-taking

Fricke, Daniel - 2021

Mutual fund risk-taking via active portfolio rebalancing varies both in the crosssection and over time. In this paper, I show that the same is true for funds' off- balance sheet risk-taking, even after controlling for on-balance sheet activities. For this purpose, I propose a novel measure of...