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 …

In the aftermath of the global financial crisis, considerable attention has been paid to the
accumulation of non-performing loans in the balance sheet of European banks and to its …

There is scant research on the financial reporting behaviour of global systemically-important
banks (G-SIBs) and non-global systemically-important banks (non-G-SIBs). We examine the …

This paper studies the extent to which alternative loan loss provisioning regimes affect the
procyclicality of the financial system and financial volatility. It uses a DSGE model with …

This paper analyses the impact of credit information sharing on financial stability, drawing
special attention to its interactions with credit booms. A probit estimation of financial …

Purpose The purpose of this paper is to investigate the non-discretionary determinants of
bank loan loss provisions in Africa after controlling for macroeconomic fluctuation, financial …

Esta investigación explora en qué grado el entorno macroeconómico influencia la
rentabilidad bancaria. En esta dirección, usa data trimestral de la banca comercial y la …

Purpose This paper aims to examine whether African banks audited by a Big 4 auditor use
loan loss provisions (LLPs) for earnings management purposes before, during and after the …

Abstract The Basel Capital Accord (pillar 3) states that disclosure of information
(transparency) is essential to financial stability. This study analyzes, through inflation reports …

Abstract Credit Rating Agencies (CRAs) provide credit information related to sovereign
bonds and play a crucial role in international financial markets. This study investigates …