that Loan Loss Provisioning for Italian banks seems to be driven principally by non-discretionary behavior. Economic …

integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss …

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 …

. I use the model to assess how alternative measurement approaches to banks’ loan loss allowances affect lending. Through … counterfactuals, I find that: (1) the Current Expected Credit Loss (CECL) method increases loan loss reserves on average by 14 ….7% relative to the Incurred Credit Loss (ICL) method; (2) the difference between CECL loan loss allowances and ICL loan loss …

capital threshold from 4 to 6 percent. It also emphasizes the need to improve timeliness of loan loss provisions. Using a … sample of European banks, we examine the impact of this regulation on banks’ discretionary loan loss provisioning behavior … discretionary loan loss provisions (DLLPs) for capital management purposes and a corresponding reduction in the use of these …

The Current Expected Credit Loss (CECL) standard took effect in 2020 during the onset of the unprecedented global …’ loan loss provisions and on earnings quality. We empirically document that starting in the second half of 2020, banks … adopting CECL report larger reserve releases and are more likely to report negative loan loss provisions than non …

loss provisions for 22 major developed countries over the 2008-2017 period. Design/methodology/approach - The study used … the Pearson correlation methodology to assess the correlation between EPU, bank nonperforming loans and loan loss … provisions. Findings - The findings reveal that EPU is negatively correlated with nonperforming loans and loan loss provisions in …

This paper investigates the correlation of economic policy uncertainty (EPU) with nonperforming loans and loan loss … correlated with nonperforming loans and loan loss provisions in the banking sector of EU countries. Also, economic policy … uncertainty is negatively correlated with nonperforming loans in the banking sector of the G7 countries while loan loss provision …

This paper analyse banking sector earnings management using loan loss provisions in the Fintech era. The findings show … evidence for bank income smoothing using loan loss provisions. There is greater income smoothing in the second-wave Fintech era …