Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … earnings' quality. Practical implications The relationship between TO and bank earnings management practices is important for … decisions with improved discipline, institutional quality and regulatory support to enhance bank stability. Originality …

We investigate the puzzle in the literature that various parametric loss given default (LGD) statistical models perform … accuracy and rank ordering when mean predictions and squared error loss functions are used. Therefore, the findings in the …

1 Introduction -- 2 IFRS 9 and the Expected Credit Loss Model -- 3 Covid-19 and European Banks -- 4 Hypothesis …This book examines the effect of Covid-19 on loan loss provisions (LLPs) and earnings management of European banks … Covid-19 affects banks’ use of discretion when accounting for loan loss provisions. She finds that during Covid-19 banks use …