Munich Personal RePEc Archive

Bank Loan Loss Provisions Research: A Review

Ozili, Peterson K (2017): Bank Loan Loss Provisions Research: A Review.

There is a more recent version of this item available.
[thumbnail of MPRA_paper_76495.pdf]

Download (397kB) | Preview


We review several observations in the bank loan loss provisioning literature to identify and discuss several advances in the literature and to suggest possible directions for future research in the literature. We address several issues including the ethical dimensions of income smoothing, motivations and constrains to income smoothing, methodological issues in the bank loan loss provisions literature and the dynamic loan loss provisioning experiment. We identify some challenges in the literature and proffer directions for future research.

Available Versions of this Item

Atom RSS 1.0 RSS 2.0

Contact us: mpra@ub.uni-muenchen.de

This repository has been built using EPrints software.

MPRA is a RePEc service hosted by Logo of the University Library LMU Munich.