Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how …

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 …

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

higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post …. These findings are consistent with economic regulation theory. The market assigned a higher valuation of discretionary loan …

higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post … directors. These findings are consistent with economic regulation theory. We contribute to prior literature on corporate …

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 …

Academic research on loan loss provisioning and the earlier incurred credit losses (ICL) model has a long tradition in … extend the research field with an empirical contribution to the recognition of Loan Loss Provisions (LLPs) based on the … Expected Credit Loss model (ECL). By using a Difference-in-Differences research design, this paper aims to investigate the …

We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning … practices of privately held banks. We study a unique change in disclosure regulation under German banking law which introduces … mandatory disclosures of loan loss provisions. Using proprietary data provided by the national supervisor, we are able to …

smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking … the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such …