I examine bank loan loss provisioning behaviour during election years - focusing on the effect of elections on banking … differences in bank loan loss provisioning during election years across the four bloc, the EU banking sectors and the banking …

the NPL of systemic banks are positively associated with loan supply and bank profitability. On the other hand, the NPLs … of non-systemic banks is negatively associated with regulatory capital ratios, and is positively associated with bank …

and bank managers to minimize the size of non-performing loans. After examining 82 banks from US, Europe, Asia and Africa … predictive power of each bank-specific factor (excluding loan diversification), regulatory variable and macroeconomic indicator …

via loan loss provisions is not reduced among African banks with Big 4 auditor; and (iv) bank provisioning in Africa is …

We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify several advances … smoothing, methodological issues in the bank loan loss provisions literature and the dynamic loan loss provisioning experiment …

factor to influence bank LLP behavior and offer some relevant policy implications …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … associated with bank intangible assets and change in intangible assets, but the inverse association is weakened in environments …

provisions estimate of banks. While bank credit risk teams are sometimes mesmerised by the short-term benefits of provisions … games, they do not care if their behaviour destroys bank value and the informativeness of loan loss provisioning estimates …. While it is not difficult for bank managers and analysts to understand that the provisioning process is subject to gaming …

finance models to fit into a circular economy model; offer credit lines to circular businesses; create a green bank; train … bank staff; promote a strong culture of waste reduction and material re-use; ensure that the board risk committee is …