more affected by SFAS 133 rely more on loan loss provisions to smooth income. We find evidence consistent with this … argument. We also find that the increased reliance on loan loss provisions for smoothing income has impaired the … informativeness of loan loss provisions for future loan defaults and bank stock returns …

smaller net interest margins either report relatively smaller loan loss reserves or less loan losses, even after including …

The purpose of this study is to present a sustainable (or green) loan loss provisioning system that align bank loan … loss provisioning with the sustainable development goals. The findings of the study are that the proposed sustainable (or … green) loan loss provisioning system will align bank loan loss provisioning with the sustainable development goals by …

. Although earlier loss recognition improves stability by strengthening the overall loss absorption capacity, it may amplify …

the effect of entry threat on incumbent banks' loan loss provisions. Incumbents exposed to entry threat have offsetting …

of higher PU, banks make more loan loss provisions. This positive association is more pronounced for banks that were … previously less prudent in their risk-taking and loan loss reserving, indicating that less prudent banks are more adversely … the role of loan loss provisions as a signal of expected loan losses. Overall, our paper offers insight into how, in the …