The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis
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DOI: 10.1016/j.jcae.2016.07.001
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Cited by:
- Ovi, Nafisa & Bose, Sudipta & Gunasekarage, Abeyratna & Shams, Syed, 2020. "Do the business cycle and revenue diversification matter for banks’ capital buffer and credit risk: Evidence from ASEAN banks," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
- Jutasompakorn, Pearpilai & Lim, Chu Yeong & Ranasinghe, Tharindra & Ow Yong, Kevin, 2021. "Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
- Alhaj-Ismail, Alaa & Adwan, Sami & Stittle, John, 2019. "Share-option based compensation expense, shareholder returns and financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 20-35.
- Tito Tomas Siueia & Jianling Wang, 2017. "Loan Loss Provisions, Income Smooth, Signaling, Capital Management and Pro-Cyclicality: Empirical Evidence from Mozambique¡¯s Commercial Banks," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(11), pages 48-63, November.
- Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.
- Ozili, Peterson K, 2019. "Bank loan loss provisioning during election years in Nigeria," MPRA Paper 96704, University Library of Munich, Germany.
- Kutubi, Shawgat S. & Ahmed, Kamran & Khan, Hayat & Garg, Mukesh, 2021. "Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
- Skała, Dorota, 2021. "Loan loss provisions and income smoothing – Do shareholders matter?," International Review of Financial Analysis, Elsevier, vol. 78(C).
- Justin Yiqiang Jin & Yi Liu, 2024. "The Impact of Stock Price Crash Risk on Bank Dividend Payouts," JRFM, MDPI, vol. 17(5), pages 1-25, May.
- Florian Kiy & Theresa Zick, 2020. "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, vol. 90(4), pages 615-673, May.
- Ozili, Peterson K, 2020. "Bank loan loss provisioning during election years: cross-country evidence," MPRA Paper 96639, University Library of Munich, Germany.
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Keywords
Discretionary loan loss provision; Value relevance; Financial crisis; Smoothing; Signalling;All these keywords.
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