loan loss provisions
Loan Loss Provisions, Earnings Smoothing and Capital Management Under IFRS: The Case of Deposit Money Banks in Nigeria
... to loan loss provisions because bank managers with low capital ratios increase the ratio by charging more loan loss provisions to reduce regulatory costs imposed by capital ...
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Deposit Insurance System and the Commercial Bank Loan Loss Provisions
... Loan loss provisions are a reflection of the principle of caution accounting, its purpose is to enhance the bank risk prevention ability, promote the stable opera- tion of commercial ...banks’ ...
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Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions
... use loan loss provisions (LLP) to manipulate reported earnings is examined by a large empirical literature and the literature report mixed conclusions (Ahmed et al, 1999; Lobo and Yang, 2001; Bikker ...
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Cross Country Linkages as Determinants of Procyclicality of Loan Loss Provisions – Empirical Importance of SURE Specification
... by loan loss provisions ratio and consider as explanatory variables determinants traditionally applied to test earnings management in ...affect loan loss provisions in individual ...
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Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks
... of loan loss provisions ...total provisions, we move on to the second step, which seeks to test the effect of the audit committee’s characteristics on earnings management of the banks under ...
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Index Terms - Credit risk, Stock returns, Non-performing loans, Loan loss Provisions, Bank Size
... of loan loss provision were taken as independent variable with bank stock returns as dependent variable and bank size as a moderator ...of loan loss provisions (LLG) was positively ...
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Financial crisis and international supervision: New evidence on the discretionary use of loan loss provisions at Euro Area commercial banks
... We detect differences between listed and unlisted banks and stress-tested and untested banks and show that the respective means are statistically different for all the variables. Particularly, as expected, on average, ...
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Bank loan loss provisions, risk taking and bank intangibles
... Two, we contribute to the literature that investigate the influence of institutional factors on bank financial reporting behaviour (e.g., Amor, 2017; Ozili, 2018; Curcio and Hasan, 2015; Fonseca and Gonzalez, 2008). By ...
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What drives heterogeneity of procyclicality of loan loss provisions in the EU?
... of loan loss accounting to managing earnings and capital, as this issue has already been extensively ...of loan loss provisions to the business cycle in the case of banks which report ...
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Bank Loan Loss Provisions Research: A Review
... rather managerial discretion in provisioning is strongly linked to income smoothing, capital management, signalling and other objectives. We also address several issues including the ethical dimensions of income ...
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Bank loan loss provisioning during election years: cross country evidence
... using loan loss provisions is present in the banking sector of developed ...the provisions-adjusted ROA variable ‘EBTP’ computed using the formula: ...and provisions’ variable ...
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Paying Bank Risk Professionals to Lie About Bank Loan Loss Provisioning Process
... the loan portfolio, the higher the provision estimates, and vice ...more provisions estimates during bad economic periods because borrowers will find it difficult to repay loans due to unfavourable economic ...
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Does the Loan Loss Provision Affect the Banking Profitability in Case of Pakistan?
... The loan loss provision is found to have negative and statistically significant affect at 1% level of ...of loan loss provision with profitability is supported and in accordance with Ramlall, ...
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Profitability of the Banking Sector of Pakistan: Panel Evidence from Bank Specific, Industry Specific and Macroeconomic Determinants
... The banks should thoroughly analyze the credit worthiness of borrower before lending and they should acquire collateral have sufficient monetary value so that in case of default the bank not only take over the collateral ...
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Short Interest Ratio, Financial Constraints and Corporate Investment
... of loan loss provisions indicates the bank’s asset quality and points out changes in the future ...between loan loss provisions and bank’s profitability is expected to be ...of ...
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Do Political Connections Affect Bank Loan Loss Provision Reliability?
... of loan portfolios beyond the information conveyed by supplemental disclosures ...on loan loss provisions for smoothing income after the implementation of fair value accounting on derivatives ...
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Bank Income Smoothing, Institutions and Corruption
... European studies such as Olszak et al (2017) find that strong investor protection and more restrictive bank capital regulations reduce the procyclicality of LLP in banks while Ozili and Thankom (2018) find that income ...
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Foreign ownership and market power in banking: Evidence from a world sample
... Lerner index Adjusted-Lerner index Dual-output Lerner index H-statistic Lerner World Bank Boone World Bank Deposits Capitalization Loans Bank size Loan-loss provisions Non-performing loa[r] ...
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The effect of earnings management on bank efficiency
... of loan loss reserves to gross loans (llrl), (b) size (ln sz), (c) net income growth (nig), and (d) ratio of net loans to total assets ...of loan loss reserves to gross loans affect cost ...
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An analysis of loan loss provisioning behaviour in Vietnamese banking
... on loan impairments before loan loss provisions can be made, hence restricting the buffering across the economic cycle and exacerbating pro-cyclical ...
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