Ozili, Peterson K (2017): Bank Loan Loss Provisions Research: A Review.
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Abstract
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.
Item Type: | MPRA Paper |
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Original Title: | Bank Loan Loss Provisions Research: A Review |
English Title: | Bank Loan Loss Provisions Research: A Review |
Language: | English |
Keywords: | banks, dynamic provisioning, loan loss provisions, income smoothing, procyclicality, capital management, signalling, accounting discretion, Islamic banking |
Subjects: | E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook G - Financial Economics > G2 - Financial Institutions and Services G - Financial Economics > G2 - Financial Institutions and Services > G21 - Banks ; Depository Institutions ; Micro Finance Institutions ; Mortgages G - Financial Economics > G2 - Financial Institutions and Services > G28 - Government Policy and Regulation G - Financial Economics > G3 - Corporate Finance and Governance > G32 - Financing Policy ; Financial Risk and Risk Management ; Capital and Ownership Structure ; Value of Firms ; Goodwill M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M48 - Government Policy and Regulation |
Item ID: | 76808 |
Depositing User: | Dr Peterson K Ozili |
Date Deposited: | 15 Feb 2017 16:46 |
Last Modified: | 26 Sep 2019 10:07 |
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URI: | https://mpra.ub.uni-muenchen.de/id/eprint/76808 |
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Bank Loan Loss Provisions Research: A Review. (deposited 31 Jan 2017 05:40)
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