We review the recent academic and policy literature on bank loan loss provisioning. Among
other things, we observe that there exist some interaction between LLPs and existing …

This article sheds further light on the bank lending behavior of Vietnam, an important
emerging market. Motivated by the fact that most of emerging economies tend to finance …

This study investigates bank income smoothing, focusing on the effect of corruption on
income smoothing by African banks. I find that banks use loan loss provisions to smooth …

Purpose The purpose of this paper is to examine the determinants of the use of loan loss
provisions (LLPs) to smooth income by banks in South Africa. More specifically, the authors …

Purpose This paper empirically investigates whether trade openness (TO) in Brazil, Russia,
India, China and South Africa (BRICS) countries affects how banks might employ loan loss …

This paper investigates the loan loss provisioning behaviour of Italian banks during the
period 2006–2013. We examine the main discretionary and non-discretionary determinants …

This study examines loan loss provision (LLP) behaviours of Vietnamese banks between
2006 and 2015. The findings show that earnings management is positively related to LLP …

This paper presents an analysis of Loan Loss Provisioning (LLP) behavior of European
banks across 26-member states to determine how bad management and Technological …

Purpose This study investigates and compares the earnings management strategies of
financially distressed and non-distressed banks. Design/methodology/approach Using a …

This paper aims to provide an overview of the literature on Loan loss provisions in the
Banking industry. This research was conducted by reviewing some literature. LLP is a …