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Income smoothing management and loan loss provisions in the banking system

Gómez-Ortega, Alba; Licerán-Gutiérrez, Ana; … - In: The journal of risk finance : JRF 24 (2023) 5, pp. 537-553

Persistent link: https://www.econbiz.de/10014430823

Effective tax rates for bank entities across European Union : the role of loan loss provisions

Lazăr, Sebastian; Andrieş, Alin Marius - In: Economic research 35 (2022) 1,2, pp. 1581-1603

Persistent link: https://www.econbiz.de/10014380905

Bank earnings management using loan loss provisions : comparing the UK, France, South Africa and Egypt

Ozili, Peterson K. - In: Journal of economic and administrative sciences 39 (2023) 2, pp. 354-365

Persistent link: https://www.econbiz.de/10014305615

The benefits of banks' IT investments in times of trouble : evidence from loan loss accruals during the COVID-19 pandemic

Sefried, Moritz; Riepe, Jan - In: Journal of business economics : JBE 93 (2023) 1/2, pp. 149-171

Persistent link: https://www.econbiz.de/10014227722

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

Loan loss provisions, bank valuations and discretion : a comparative study between conventional and Islamic banks

Elnahass, Marwa; Izzeldin, Marwan; Abdelsalam, Omneya - In: Journal of economic behavior & organization : JEBO 103 (2014), pp. 160-173

Persistent link: https://www.econbiz.de/10010462907

Delayed expected loss recognition and the risk profile of banks

Bushman, Robert M.; Williams, Christopher D. - In: Journal of accounting research 53 (2015) 3, pp. 511-553

Persistent link: https://www.econbiz.de/10011295347

Factorsaffectingcreditriskinnepalesecommercial banks

Gautam, Rakshya - In: Nepalese journal of finance : a publication of Uniglobe … 5 (2018) 4, pp. 125-138

Persistent link: https://www.econbiz.de/10012304866

Credit risk and the performance of deposit money banks in Nigeria

Erhabor, Osaruyi Jeffrey; Ofiafoh, Eiya - In: Accounting and taxation review : A&TR 4 (2020) 1, pp. 46-62

Persistent link: https://www.econbiz.de/10012207587

Effects of loan and advances, non-performing loan and loan loss provision on the profitability of Nepalese commercial banks

Tharu, Janaki; Chaudhary, Kabita; Jha, Kimee Kumari; … - In: Nepalese journal of finance : a publication of Uniglobe … 10 (2023) 2, pp. 15-30

Persistent link: https://www.econbiz.de/10014494784