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Bank Loan Loss Provisions Research: A Review

Ozili, Peterson K; Outa, Erick R - 2017

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 …

Persistent link: https://www.econbiz.de/10015256297

Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana

Ndebugri, Haruna; Tweneboah Senzu, Emmanuel - 2017

The studies strive to empirically examine, the adoption of creative accounting methods in financial reporting structures, in the corporate sector of Ghana and it ramification on the financial system.

Persistent link: https://www.econbiz.de/10015257324

Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions

Ozili, Peterson K - 2017

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

Persistent link: https://www.econbiz.de/10015263355

Does the adoption of Ind AS affect the performance of firms in India?

M N, Nikhil; Chakraborty, Suman; B M, Lithin; Lobo, … - 2023

The increasing prevalence of IFRS adoption has resulted in enhanced transparency, accounting quality, and comparability of financial information among firms, especially in emerging markets worldwide, including India. Nonetheless, the question of whether the adoption of IFRS has led to improved...

Persistent link: https://www.econbiz.de/10015270019

Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?

Waemustafa, Waeibrorheem; Abdullah, Azrul - 2015

and mode of financing Islamic bank. The SSB effectiveness is evaluated by an index based on 9 attributes score. This study … that the effectiveness of SSB does not concern with the mode of Islamic bank financing. However, we found that SSB … remuneration and bank’s financial growth shown a positive and significant relationship with mode of financing. The implications of …

Persistent link: https://www.econbiz.de/10015252721

Bank Loan Loss Provisions Research: A Review

Ozili, Peterson K - 2017

We review several observations in the bank loan loss provisioning literature to identify and discuss several advances … the bank loan loss provisions literature and the dynamic loan loss provisioning experiment. We identify some challenges in …

Persistent link: https://www.econbiz.de/10015254574

Bank Loan Loss Provisions Research: A Review

Ozili, Peterson K - 2017

Persistent link: https://www.econbiz.de/10015254834

Bank Loan Loss Provisions Research: A Review

Ozili, Peterson K; Outa, Erick R - 2017

Persistent link: https://www.econbiz.de/10015256129

Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review

M N, Nikhil; S Shenoy, Sandeep; Chakraborty, Suman; … - 2024

The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...

Persistent link: https://www.econbiz.de/10015214260

E-government and corporate tax planning: International evidence

Beuselinck, Christof; Karavitis, Panagiotis; Kazakis, … - 2024

This study examines the impact of e-government advancements on corporate tax planning activities. We define e-government as the readiness and capacity of national institutions to use information and communications technologies to deliver public services. Using over 82,000 worldwide firm-level...

Persistent link: https://www.econbiz.de/10015214480