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Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa : The Case of Loan Loss Provisions

Ozili, Peterson K - 2017

via loan loss provisions is not reduced among African banks with Big 4 auditor; and (iv) bank provisioning in Africa is …

Persistent link: https://www.econbiz.de/10012960199

Bank Income Smoothing in South Africa : Role of Ownership, IFRS and Economic Fluctuation

Ozili, Peterson K - 2019

behaviour of South African banks while controlling for the traditional determinants of bank income smoothing via loan loss … that banks use loan loss provisions for capital management purposes, and bank provisioning is procyclical with economic … fluctuations. Bank supervisors in South Africa should monitor the bank provisioning practices in South Africa closely to ensure …

Persistent link: https://www.econbiz.de/10012898274

Bank income smoothing, institutions and corruption

Ozili, Peterson K. - In: Research in international business and finance 49 (2019), pp. 82-99

Persistent link: https://www.econbiz.de/10012135994

Does greater transparency discipline the loan loss provisioning of privately held banks?

Bischof, Jannis; Foos, Daniel; Riepe, Jan - 2020

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

Persistent link: https://www.econbiz.de/10012256499

Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …

Persistent link: https://www.econbiz.de/10009487337

Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking

Bushman, Robert M. - 2013

Examining banks across 27 countries, we estimate two measures of the forward-looking orientation reflected in discretionary loan provisioning practices within a country. We document that forward-looking provisioning designed to smooth earnings dampens discipline over risk-taking, consistent with...

Persistent link: https://www.econbiz.de/10013095275

Earnings management and evolution of the banking regulation : the case of Tunisian banks following the IMF recommendations

Elleuch, Sarra Hamza - In: Journal of accounting in emerging economies : JAEE 5 (2015) 2, pp. 150-169

Persistent link: https://www.econbiz.de/10011309531

State-controlled banks and income smoothing : do politics matter?

Anh Tuan Doan; Lin, Kun-Li; Doong, Shuh-Chyi - In: The North American journal of economics and finance : a … 51 (2020), pp. 1-31

Persistent link: https://www.econbiz.de/10012659440

Government guarantees and banks' income smoothing

Dantas, Manuela M.; Merkley, Kenneth J.; Silva, Felipe … - In: Journal of financial services research 63 (2023) 2, pp. 123-173

Persistent link: https://www.econbiz.de/10014253830

Earnings baths by bank CEOs during turnovers

Bornemann, Sven; Pfingsten, Andreas; Kick, Thomas; … - 2014

accounting, during their first (partial) year in charge, (2) incoming CEOs from outside the bank take a larger earnings bath than …

Persistent link: https://www.econbiz.de/10010249661

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