Purpose - This paper examines the correlation of economic policy uncertainty (EPU) with nonperforming loans and loan 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...

This study, empirically, investigates the determinants of bank profitability. Overall, I find that the Basel capital regime had no significant effect on bank profitability. This result is significant because it lends support to the view that modified Basel accord in different countries might be...

Purpose: Basel III is a framework to protect the global banking system. The purpose of this paper is to provide a policy discussion on Basel III in Africa. Design/methodology/approach: The significance of Basel III is discussed, and some ideas to consider when implementing Basel III to make it...

Purpose: The purpose of this paper is to examine bank loan loss provisioning behavior during election years – focusing on the effect of elections on banking sector loan loss provisioning. Design/methodology/approach: Regression analysis was used to analyze the behavior of bank loan loss...

Purpose: This purpose of this paper is to discuss some observations in the forensic accounting-based fraud literature. The authors identify recent advances in the literature and highlight several important issues that are worth noting. Design/methodology/approach: The authors use a commentary...

Purpose: The purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for financial instability. Design/methodology/approach: This paper is an exploratory study on the effect of tax evasion on...

Purpose: The distinction between systemic banks (GSIBs) and non-systemic banks (non-GSIBs) is driven by policy reasons. This study aims to examine the behaviour of non-performing loans in European GSIBs and non-GSIBs from 2004 to 2013. Design/methodology/approach: The author uses regression...

Purpose: The purpose of this study is to examine the impact of the reclassification of International accounting standard (IAS) 39 on income smoothing using loan loss provisions among European banks. Design/methodology/approach: Regression methodology is used to determine the extent of income...