Taktak, Neila Boulila; Boudriga, Abdelkader; Ajmi, … - In: Afro-Asian Journal of Finance and Accounting 2 (2010) 1, pp. 1-21
The aim of this study is to investigate the determinants of loan loss reserves of weakly provisioned banks. We use data on major Tunisian banks over the period 1998-2006. The results show that loan loss allowances are significantly driven by earnings management objectives and the general...