[HTML][HTML] Bank loan loss provisions research: A review
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 …
other things, we observe that there exist some interaction between LLPs and existing …
Board reforms and debt choice
H Ben-Nasr, S Boubaker, S Sassi - Journal of Corporate Finance, 2021 - Elsevier
In this study, we examine the impact of board reforms on the choice between bank and
public debt. Using a large sample of firm-year observations from 29 countries and a …
public debt. Using a large sample of firm-year observations from 29 countries and a …
Fiscal support and banks' loan loss provisions during the COVID-19 crisis
H Degryse, C Huylebroek - Journal of Financial Stability, 2023 - Elsevier
We study the effect of governments' fiscal support on banks' loan loss provisioning during
the COVID-19 pandemic. In addition, we decompose fiscal support into direct support and …
the COVID-19 pandemic. In addition, we decompose fiscal support into direct support and …
IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia
M Zaman Grof, B Mörec - Economic research-Ekonomska istraživanja, 2021 - hrcak.srce.hr
IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia
Page 1 Full Terms & Conditions of access and use can be found at https://www.tandfonline.com/action/journalInformation?journalCode=rero20 …
Page 1 Full Terms & Conditions of access and use can be found at https://www.tandfonline.com/action/journalInformation?journalCode=rero20 …
Organizational culture, competition and bank loan loss provisioning
This paper investigates how banks with different organizational cultures (defined as either
control-dominant, collaborate-dominant, compete-dominant, create-dominant) manage their …
control-dominant, collaborate-dominant, compete-dominant, create-dominant) manage their …
IFRS 9 and earnings management: the case of European commercial banks
M Nnadi, A Keskudee, W Amaewhule - International Journal of …, 2023 - emerald.com
Purpose This paper examines the impact of International Financial Reporting Standards
(IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial …
(IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial …
Impact of Basel III on the discretion and timeliness of Banks' loan loss provisions
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 …
increasing the minimum Tier 1 regulatory capital threshold from 4 to 6 percent. It also …
Does banks' systemic importance affect their capital structure and balance sheet adjustment processes?
Frictions prevent banks to immediately adjust their capital ratio towards their desired and/or
imposed level. This paper analyzes (i) whether or not these frictions are larger for regulatory …
imposed level. This paper analyzes (i) whether or not these frictions are larger for regulatory …
The impact of corporate governance mechanisms on EU banks' income smoothing behavior
Purpose This paper aims to investigate the impact that governance mechanisms have on
European Union 'banks income smoothing behavior. Design methodology/approach The …
European Union 'banks income smoothing behavior. Design methodology/approach The …
How to explain the liquidity risk by the dynamics of discretionary loan loss provisions and non-performing loans? The impact of the global crisis
YM Riahi - Managerial Finance, 2019 - emerald.com
Purpose The purpose of this paper is to investigate the impact of discretionary loan loss
provisions (DLLPs) and non-performing loans (NPLs) on the liquidity risk of both Islamic …
provisions (DLLPs) and non-performing loans (NPLs) on the liquidity risk of both Islamic …