[HTML][HTML] Bank loan loss provisions research: A review

PK Ozili, E Outa - Borsa Istanbul Review, 2017 - Elsevier
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 …

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 …

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 …

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 …

Organizational culture, competition and bank loan loss provisioning

HN Luu, LH Nguyen, JOS Wilson - The European Journal of …, 2023 - Taylor & Francis
This paper investigates how banks with different organizational cultures (defined as either
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 …

Impact of Basel III on the discretion and timeliness of Banks' loan loss provisions

P Jutasompakorn, CY Lim, T Ranasinghe… - Journal of Contemporary …, 2021 - Elsevier
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 …

Does banks' systemic importance affect their capital structure and balance sheet adjustment processes?

Y Bakkar, O De Jonghe, A Tarazi - Journal of Banking & Finance, 2023 - Elsevier
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 …

The impact of corporate governance mechanisms on EU banks' income smoothing behavior

K Vasilakopoulos, C Tzovas, A Ballas - Corporate Governance: The …, 2018 - emerald.com
Purpose This paper aims to investigate the impact that governance mechanisms have on
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 …