. Deteriorating deficits are associated with increasing financial distress of the banking sector and higher levels of loan loss …

-country variation in the relationship between loan loss provisions (LLP) and the business cycle and explores bank management specific …

Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in … the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new … expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …

We estimate a panel error correction model for loan loss provisions, using unique supervisory data on flow of funds …

, inflation, the short-term interest rate, bank lending, as well as loan loss provisioning by banks (as proxy for credit risk …). Our main findings are that: (i) bank lending and loan loss provisioning are important drivers of business cycle … fluctuations, (ii) loan loss provisioning decreases in relative terms as bank lending increases, and (iii) bank lending is …

-year observations from 2003 to 2010, we analyze if bank earnings management in terms of Loan Loss Provisioning (LLP hereafter) is …

year observations from 2003 to 2008, we analyze if bank earning management in terms of Loan Loss Provisioning (LLP …

I study whether commercial banks’ loan loss allowances were inadequate during the 2008 financial crisis because bank … loan loss allowances during the crisis. My study is consistent with the hypothesis that fraudulent borrower information … adversely affected banks’ loan loss provisioning …

This paper provides early evidence on the effect of global regulation mandating a switch from loan loss provisioning …

This paper examines whether and how banks adapt to long-run climate change. We show that banks increase their loan loss … loan loss provision sensitivity to climate change …