Add to ORKGWe review several observations in the bank loan loss provisioning literature to identify and discuss several advances in the literature and to suggest possible directions for future research in the literature. We address several issues including the ethical dimensions of income smoothing, motivations and constrains to income smoothing, methodological issues in the bank loan loss provisions literature and the dynamic loan loss provisioning experiment. We identify some challenges in the literature and proffer directions for future research
This paper analyses the effects associated with using the magnitude of realised loan losses as a bas...
This study investigates the non-discretionary determinants of bank loan loss provisions in Africa af...
The objective of this research is to determine if Islamic banks use loan loss provisioning for discr...
We review several observations in the bank loan loss provisioning literature to identify and discuss...
We review several observations in the bank loan loss provisioning literature to identify and discuss...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
Existing literature argues that loan loss provisions are subject to managerial discretion and common...
Loan loss provisions are the main accrual expenses charged to bank income statement to absorb loan l...
This paper is the first to examine whether the loan loss provisioning behavior of Islamic banks is p...
Loan loss provisions in banks are set aside to face a future deterioration of credit portfolio quali...
As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, re...
This paper analyses the effects associated with using the magnitude of realised loan losses as a bas...
This study investigates the non-discretionary determinants of bank loan loss provisions in Africa af...
The objective of this research is to determine if Islamic banks use loan loss provisioning for discr...
We review several observations in the bank loan loss provisioning literature to identify and discuss...
We review several observations in the bank loan loss provisioning literature to identify and discuss...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
Existing literature argues that loan loss provisions are subject to managerial discretion and common...
Loan loss provisions are the main accrual expenses charged to bank income statement to absorb loan l...
This paper is the first to examine whether the loan loss provisioning behavior of Islamic banks is p...
Loan loss provisions in banks are set aside to face a future deterioration of credit portfolio quali...
As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, re...
This paper analyses the effects associated with using the magnitude of realised loan losses as a bas...
This study investigates the non-discretionary determinants of bank loan loss provisions in Africa af...
The objective of this research is to determine if Islamic banks use loan loss provisioning for discr...