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 paper presents a review of the recent banking literature centred on the core themes of
performance, risk and governance of financial institutions. We write this review against the …

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 …

We empirically examine whether the way a bank might use loan loss provisions to smooth its
income is influenced by its ownership concentration and the regulatory environment. Using …

We examine how corporate governance affects financial institutions in the US between 2002
and 2009. First, we find that better governance is negatively related to excessive risk-taking …

This paper examines the effect of economic policy uncertainty (EPU) on loan loss provisions
(LLP). Using a sample of 6384 US banks and yearly data from 2009 to 2019 and addressing …

This paper investigates the relationship between loan-loss provisions (LLPs) and earnings
management in the context of the capital adequacy of Euro Area (EA) banks versus non-EA …

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 …

Policy uncertainty is an increasingly important issue in many economies. Extensive
evidence indicates that higher policy uncertainty is associated with future negative …

Using a sample of restatement firms and a meet-or-beat model to classify firms as making
discretionary accounting choices for opportunistic meet-or-beat (OP-MB) reasons, we show …