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 …

This paper shows that the revised loan loss provisioning based on the International Financial Reporting Standards (IFRS …

Bank regulators and academics have long conjectured the beneficial effects of smoothing in loan loss provisions (i … highlight the tradeoff between bank stability and transparency inherent in smoothing loan loss provisions – while proactive …

determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

the effect of various accounting and macroeconomics indices to loans loss provisions (LLP) and loans loss reserves (LLR …

’ loan loss provisions (LLP). We compare affected and exogenously unaffected banks using propensity-score-matched difference …

predictability of loan loss provisions (LLP) and potential consequences on market discipline. Specifically, I first investigate … whether the association between recognized loan loss provisions and objective determinants of the incurred loss model (i …-taking incentives. The empirical findings suggest a decrease in the association between loan loss provisions and the determinants of the …

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 …

This paper provides early evidence on the effect of global regulation mandating a switch from loan loss provisioning … disclosures on the first-time impact of the accounting change; we find that a higher impact on loan loss allowances elicits lower …