In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1 …

This paper examines the asset pricing implication of loan loss provisions (LLP). LLP is a bank's dominant accrual and a … is prevalent after controlling for size and bank capital. Further analyses suggest the effect of LLP arises because …

informativeness of loan loss provisions for future loan defaults and bank stock returns … 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 …

higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post … loss provisions when the compensation committee were fully independent. We contribute to prior literature on corporate …

higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post …

We study whether bank managers' use their discretion in estimating the allowance for loan losses (ALL) for efficiency … or for opportunistic reasons. We do so by examining whether the use of this discretion relates to bank stability and bank … beat earnings benchmarks, we find that abnormal ALL is unrelated to next period's loss avoidance and just meeting or …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … focus on the role of loan loss provisions. We investigate whether banks increase (decrease) loan loss provisions in response … to risks associated with investment in intangible assets. We find that discretionary loan loss provisions are inversely …

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 …

We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning … mandatory disclosures of loan loss provisions. Using proprietary data provided by the national supervisor, we are able to … observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan …

We examine how the corporate tax system, through its treatment of loan losses, affects bank financial reporting choices … deductibility of loan loss provisions. Using an international sample of banks, we find that the loan loss provision is increasing in … corporate tax system's encouragement of timelier loan loss recognition: the extent to which future and current loan portfolio …