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Determinants of signaling by banks through loan loss provisions

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Cited by:

  1. Feng, Cong & Fay, Scott & Kashmiri, Saim, 2022. "The value relevance of descriptive R&D intensity," Journal of Business Research, Elsevier, vol. 139(C), pages 1394-1407.
  2. Tran, Arthur M. & Griffiths, Mark D. & Winters, Drew B., 2023. "Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances," Journal of Economics and Business, Elsevier, vol. 125.
  3. Apergis, Nicholas, 2024. "The role of loan loss provisions in income inequality: Evidence from a sample of banking institutions," Journal of Financial Stability, Elsevier, vol. 73(C).
  4. Dimitris K. Chronopoulos & Lemonia M. Rempoutsika & John O. S. Wilson, 2024. "Audit committee oversight and bank financial reporting quality," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(1-2), pages 657-687, January.
  5. Olszak, Małgorzata & Godlewski, Christophe J. & Roszkowska, Sylwia & Skała, Dorota, 2025. "Loan loss provisions of European banks – Does macroprudential tightening matter?," Research in International Business and Finance, Elsevier, vol. 73(PB).
  6. Tram-Anh Nguyen & Phu Ha Nguyen & Hiep Ngoc Luu & Trang Nguyen Ha Cu & Phuong-Anh Nguyen, 2023. "Bank provisioning practice during the pandemic: evidence from the COVID-19 outbreak," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 248-260, September.
  7. Peterson K. Ozili, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 9(1), pages 21-39.
  8. Bouvatier, Vincent & Lepetit, Laetitia & Strobel, Frank, 2014. "Bank income smoothing, ownership concentration and the regulatory environment," Journal of Banking & Finance, Elsevier, vol. 41(C), pages 253-270.
  9. Onali, Enrico & Ginesti, Gianluca, 2015. "New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?," MPRA Paper 64266, University Library of Munich, Germany, revised 10 May 2015.
  10. Ozili, Peterson K, 2015. "Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria," MPRA Paper 68350, University Library of Munich, Germany.
  11. Skała, Dorota, 2021. "Loan loss provisions and income smoothing – Do shareholders matter?," International Review of Financial Analysis, Elsevier, vol. 78(C).
  12. Wassim Dbouk & Lawrence Kryzanowski, 2023. "Keeping up with the Joneses? Evidence from Peer Performance in the Banking Industry," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 32(4), pages 171-194, November.
  13. Farook, Sayd & Hassan, M. Kabir & Clinch, Gregory, 2014. "Islamic bank incentives and discretionary loan loss provisions," Pacific-Basin Finance Journal, Elsevier, vol. 28(C), pages 152-174.
  14. Adela Socol, 2011. "Loan Losses Provisioning Processes In Romanian Banks During January 2007 - February 2011," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-11.
  15. Peterson, Ozili K. & Arun, Thankom G., 2018. "Income smoothing among European systemic and non-systemic banks," The British Accounting Review, Elsevier, vol. 50(5), pages 539-558.
  16. Mouna Abdelhedi-Zouch & Achraf Ghorbel, 2016. "Islamic and conventional bank market value: Manager behavior and investor sentiment," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1164010-116, December.
  17. Danisman, Gamze Ozturk & Demir, Ender & Ozili, Peterson, 2021. "Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 923-935.
  18. Indrani Manna, 2018. "Can We Still Lean Against the Wind?," Open Economies Review, Springer, vol. 29(2), pages 223-259, April.
  19. Wahyoe Soedarmono & Amine Tarazi & Agusman Agusman & Gary S. Monroe & Dominic Gasbarro, 2016. "Loan Loss Provisions and Lending Behavior of Banks: Do Information Sharing and Borrower Legal Rights Matter?," Working Papers hal-01284978, HAL.
  20. Ozili, Peterson K, 2019. "Bank loan loss provisioning during election years in Nigeria," MPRA Paper 96704, University Library of Munich, Germany.
  21. Guglielmo Maria Caporale & Matteo Alessi & Stefano Di Colli & Juan Sergio Lopez, 2015. "Loan Loss Provision: Some Empirical Evidence for Italian Banks," CESifo Working Paper Series 5253, CESifo.
  22. 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.
  23. Walter Gontarek & Yacine Belghitar, 2018. "Risk governance: Examining its impact upon bank performance and risk‐taking," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 27(5), pages 187-224, December.
  24. Cousin, Jean-Gabriel & Dereeper, Sébastien & Essama Zoh, Gervais, 2024. "Impact of credit risk management on provisioning expectations: Evidence from U.S. banks during the subprime crisis," Finance Research Letters, Elsevier, vol. 62(PA).
  25. repec:hal:wpaper:hal-00916674 is not listed on IDEAS
  26. Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas, 2021. "Banks’ Risk and The Impact of Audit Quality on Income Smoothing," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 425-453, September.
  27. Di Fabio, Costanza & Ramassa, Paola & Quagli, Alberto, 2021. "Income smoothing in European banks: The contrasting effects of monitoring mechanisms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  28. Waldron, Theodore L. & Graffin, Scott D. & Porac, Joseph F. & Wade, James B., 2013. "Third-party endorsements of CEO quality, managerial discretion, and stakeholder reactions," Journal of Business Research, Elsevier, vol. 66(12), pages 2592-2599.
  29. Jean-François Casta & Christophe Lejard & Eric Paget-Blanc, 2019. "The Implementation of the IFRS 9 in Banking Industry," Post-Print hal-02405140, HAL.
  30. Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
  31. Caporale, Guglielmo Maria & Alessi, Matteo & Di Colli, Stefano & Lopez, Juan Sergio, 2018. "Loan loss provisions and macroeconomic shocks: Some empirical evidence for italian banks during the crisis," Finance Research Letters, Elsevier, vol. 25(C), pages 239-243.
  32. Wilson, John O.S. & Casu, Barbara & Girardone, Claudia & Molyneux, Philip, 2010. "Emerging themes in banking: Recent literature and directions for future research," The British Accounting Review, Elsevier, vol. 42(3), pages 153-169.
  33. Peterson K. Ozili, 2019. "Bank loan loss provisioning during election years: cross-country evidence," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 16(4), pages 413-431, December.
  34. Xiaofeng Hui & Aoran Zhang, 2020. "Construction and Empirical Research on the Dynamic Provisioning Model of China’s Banking Sector under the Macro-Prudential Framework," Sustainability, MDPI, vol. 12(20), pages 1-26, October.
  35. Peterson K. Ozili & Thankom G. Arun, 2023. "What drives bank income smoothing? Evidence from Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 274-295, September.
  36. Cho, Myojung & Chung, Kwang-Hyun, 2016. "The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 61-72.
  37. Malgorzata OLSZAK & Christophe J. GODLEWSKI & Gracjan BACHUREWICZ, 2024. "Determinants of bank income smoothing: Cross-country evidence from EEA banks during the COVID-19 pandemic crisis," Working Papers of LaRGE Research Center 2024-03, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
  38. Mouna Ben rejeb attia & Houda Sassi & Naima Lassoued, 2013. "Signaling over income smoothing and IFRS adoption by banks: a panel data analysis on MENA countries," Economics Bulletin, AccessEcon, vol. 33(3), pages 2340-2356.
  39. Lin, Yi-Mien & Shen, Cheng-An, 2015. "Family firms' credit rating, idiosyncratic risk, and earnings management," Journal of Business Research, Elsevier, vol. 68(4), pages 872-877.
  40. Malik, Amina & Din, Shahab Ud & Shafiq, Muhammad & Butt, Babar Zaheer & Aziz, Haroon, 2019. "Earning Management and the Likelihood of Financial Distress in Banks — Evidence from Pakistani Commercial Banks," Public Finance Quarterly, Corvinus University of Budapest, vol. 64(2), pages 208-221.
  41. Wu, Meng-Wen & Shen, Chung-Hua & Lu, Chin-Hwa, 2015. "Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China," International Review of Economics & Finance, Elsevier, vol. 36(C), pages 3-16.
  42. Peterson K. Ozili & Erick Outa, 2017. "Bank loan loss provisions research: A review," Borsa Istanbul Review, Research and Business Development Department, Borsa Istanbul, vol. 17(3), pages 144-163, September.
  43. Giuseppe Sannino & Gianluca Ginesti & Carlo Drago, 2014. "Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 115-140.
  44. Glen Hansen, 2015. "Predicting Loan Loss Provisions by Including Loan Type Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(2), pages 53-67.
  45. Salem, Rami & Usman, Muhammad & Ezeani, Ernest, 2021. "Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks," The Quarterly Review of Economics and Finance, Elsevier, vol. 79(C), pages 345-359.
  46. Morris, Richard D. & Kang, Helen & Jie, Jing, 2016. "The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 176-190.
  47. Mohammad M. Alhadab & Bassam Al-Own, 2017. "Earnings Management and Banks Performance: Evidence from Europe," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 134-145, October.
  48. Stergios Leventis & Panagiotis E. Dimitropoulos & Asokan Anandarajan, 2012. "Signalling by banks using loan loss provisions: the case of the European Union," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 39(5), pages 604-618, September.
  49. Yuan George Shan & Lei Xu, 2012. "Bad debt provisions of financial institutions," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 8(4), pages 344-364, September.
  50. Mi Joo Lee & In Tae Hwang & Sun Min Kang, 2020. "The Effect of Forward‐looking Criteria and IFRS on the Informativeness of Banks’ Loan Loss Allowances: Evidence from Korea," Australian Accounting Review, CPA Australia, vol. 30(2), pages 85-104, June.
  51. Skała, Dorota, 2020. "Shareholder shocks and loan loss provisions in Central European banks," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 69(C).
  52. Giulio Velliscig & Josanco Floreani & Maurizio Polato, 2023. "Capital and asset quality implications for bank resilience and performance in the light of NPLs’ regulation: a focus on the Texas ratio," Journal of Banking Regulation, Palgrave Macmillan, vol. 24(1), pages 66-88, March.
  53. Glen Hansen, 2015. "Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(1), pages 51-61.
  54. Matteo Alessi & Stefano Di Colli & Juan Sergio Lopez, 2014. "Loan Loss Provisioning and Relationship Banking in Italy: Practices and Empirical Evidence," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, vol. 3(1), pages 111-129, June.
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