The loan loss provision is the expense which represents bank management\u27s estimate of the year\u27s net change in probable loan losses. Bank managers exercise discretion over the timing of recognition of certain loan losses by utilizing their judgement in assessing the probability of future loan losses. Prior studies address four major motivational factors which affect the loan loss provision (LLP) established by management: regulatory capital, income smoothing, signaling, and tax incentives. These studies have documented conflicting empirical evidence for all motivating factors except for tax incentives. The objectives of this study are: (1) to reexamine three potential motivating factors in bank managers\u27 discretion over their loan ...
We investigate whether banks use of loan loss provisions (LLPs) to manage the level and volatility o...
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...
The loan loss provision is the expense which represents bank management\u27s estimate of the year\u2...
Loan loss provisions in banks are set aside to face a future deterioration of credit portfolio quali...
Prior research has shown that banks use loan loss provisions (LLPs) for earnings management, capital...
We study whether and how capital regulation affects banks’ loan loss provisions. Using handpicked d...
We study whether and how capital regulation affects banks’ loan loss provisions. Using handpicked d...
Extant literature on the use of securitization as an earnings management tool focuses solely on the ...
We study whether and how capital regulation affects banks’ loan loss provisions. Using handpicked da...
Abstract This paper investigates the determinatives of loan loss provisions by using U.S., Asian and...
The purpose of the study is to investigate the relation between discretionary loan loss provisions a...
German Commercial Code endows banks with discretion to build up loan loss provisions. In this disser...
Existing literature argues that loan loss provisions are subject to managerial discretion and common...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We investigate whether banks use of loan loss provisions (LLPs) to manage the level and volatility o...
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...
The loan loss provision is the expense which represents bank management\u27s estimate of the year\u2...
Loan loss provisions in banks are set aside to face a future deterioration of credit portfolio quali...
Prior research has shown that banks use loan loss provisions (LLPs) for earnings management, capital...
We study whether and how capital regulation affects banks’ loan loss provisions. Using handpicked d...
We study whether and how capital regulation affects banks’ loan loss provisions. Using handpicked d...
Extant literature on the use of securitization as an earnings management tool focuses solely on the ...
We study whether and how capital regulation affects banks’ loan loss provisions. Using handpicked da...
Abstract This paper investigates the determinatives of loan loss provisions by using U.S., Asian and...
The purpose of the study is to investigate the relation between discretionary loan loss provisions a...
German Commercial Code endows banks with discretion to build up loan loss provisions. In this disser...
Existing literature argues that loan loss provisions are subject to managerial discretion and common...
We review the recent academic and policy literature on bank loan loss provisioning (LLP) to identify...
We investigate whether banks use of loan loss provisions (LLPs) to manage the level and volatility o...
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...