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 …

This bibliometric analysis of earnings management (EM) literature work published between
2000 and 2022 sheds light on the growth of knowledge and research in the field. The study …

This paper examines the impact of audit quality on earnings management through loan loss
provisions among both conventional and Islamic banks operating in MENA countries. Using …

Purpose The purpose of this paper is to investigate whether ownership structure affects
earnings management in the banking industry of emerging markets. Design/methodology …

We investigate the role of prudential supervisors' independence in affecting income
smoothing behavior in European banks. Powerful national supervisors are predicted to …

The banking industry is critically important to national and global economies. Banks are vital
to the operation of a country's domestic economy in their role as depository institutions and …

As a result of the recent financial crisis, several key institutions urged the LASB and the
FASB to re-evaluate their models for loan loss accounting and use more forward-looking …

Environmental, social, and governance (ESG) performance has attracted debates of
regulatory bodies and the academic community. Previous studies highlighted the …

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 …

We investigate the effect of CFO gender on the timeliness of loan loss provision (LLP)
reporting using a large sample of US banks from 2007 to 2016. Our findings show that …