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 …

The economic and statistical analysis of the bank's deposit portfolio by the structure of
deposits has been performed. An algorithm for grouping deposits by type of client, amount …

In this paper, we aim to analyse the role of shareholders in the creation of discretionary loan
loss provisions (LLP) and the use of LLP in income smoothing. Using a sample of over 200 …

As a result of the recent financial crisis, several key institutions urged the LASB and the
FASB to re-evaluate their models for loan loss accounting and use more forward-looking …

This paper uses panel data methodology including Random Effects model to identify the
bank-specific determinants and macroeconomic determinants of non-performing loans in the …

This study examined the impact of country-risk factors on bank stock returns in the Middle
East and North Africa (MENA) region countries. It also investigated whether Islamic banks …

Purpose The study investigates the influence of managerial discretion over accruals on
banks' financial reporting quality. Furthermore, it examines the role of ownership in shaping …

Abstract The Basel III Accord tightens capital adequacy requirements for banks by
increasing the minimum Tier 1 regulatory capital threshold from 4 to 6 percent. It also …

We examine the association of the business cycle and revenue diversification with the
banks' capital buffer and credit risk for a sample of banks from the Association of Southeast …

Research on value relevance in accounting reveals how market perceptions of accounting
information are formed. Despite significant attention, a comprehensive explanation for …