[HTML][HTML] Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia

SS Kutubi, K Ahmed, H Khan, M Garg - Journal of Contemporary …, 2021 - Elsevier
This paper examines whether directors with multiple directorships affect extent of banks'
loan loss provisions in South Asia. Our results indicate that directors with multiple …

Peer effect in bank financial reporting: Evidence from loan loss provision

Y Li - 2017 - search.proquest.com
I find a positive peer effect exists among US public Bank Holding Companies' loan loss
provisions. Peer effect is economically and statistically significant. Peer effect improves the …

[PDF][PDF] Peer Effect in Bank Financial Reporting: Evidence from Loan loss Provision

LI YUEHUA - 2017 - core.ac.uk
I find a positive peer effect exists among US public Bank Holding Companies' loan loss
provisions. Peer effect is economically and statistically significant. Peer effect improves the …

[PDF][PDF] Peer Effect in Bank Loan Accounting

C Shi, Y Li - Available at SSRN 3317562, 2019 - papers.ssrn.com
We document new evidence that peer banks play a significant role in determining a bank's
accounting for loan loss provisions. For example, a 10% increase in peer banks' provisions …

Busy directors, bank performance, risk-taking and accounting conservatism

SS Kutubi - 2017 - opal.latrobe.edu.au
Submission note: A thesis submitted in total fulfilment of the requirements for the degree of
Doctor of Philosophy to the Department of Accounting and Data Analytics, La Trobe …