By developing a two-stage model the paper examines the cost inefficiency levels of Turkish
banks during the period from 2007 to 2016. Using the notion of Koopmans input efficiency …

In this paper, we aim to analyse the role of shareholders in the creation of discretionary loan
loss provisions (LLP) and the use of LLP in income smoothing. Using a sample of over 200 …

Purpose The purpose of this paper is to examine the determinants of the use of loan loss
provisions (LLPs) to smooth income by banks in South Africa. More specifically, the authors …

In this paper, we review the empirical literature on the accounting of financial instruments
under IFRS 9. We focus on researches after the 1st of January 2018, which was the date of …

Purpose This paper aims to analyse the role of central bank digital currency (CBDC) in bank
earnings management and focus on how CBDC activity might influence banks to engage in …

This paper aims to provide an overview of the literature on Loan loss provisions in the
Banking industry. This research was conducted by reviewing some literature. LLP is a …

Incentives for banks to achieve income targets have previously been identified as a strong
motivation for income smoothing (IS). Extant literature captures bank IS indirectly via …

This paper examines lending effects of banks switching from an incurred credit loss model to
an expected credit loss (ECL) model. I find evidence that ECL transition deteriorates the …

We provide evidence that discretionary loan loss provisions (DLLP) convey value-relevant
information to the market that is highly dependent upon the state of the economy. DLLP is …

This paper examines the real effects of banks switching to an expected credit loss (ECL)
framework under IFRS 9. I identify the cross-bank variation in the ECL transition from banks' …