Bank Loan Loss Provisions Research: A Review

Author:

Ozili P. K.

Publisher

Elsevier BV

Reference130 articles.

1. IAS 39, income smoothing, and pro-cyclicality: Evidence from Hong Kong banks;Abdul Adzis;Journal of Financial Economic Policy,2016

2. Loan loss provisions and income-smoothing hypothesis: Experience from Turkish banking sector;M Acar;Journal of Accounting,2015

3. The changing nature of financial intermediation and the financial crisis of 2007e2009;T Adrian;Annual Review of Economics,2010

4. Loan loss provisioning rules, procyclicality, and financial volatility;P R Ag Enor;Journal of Banking & Finance,2015

5. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence;A S Ahmed;Contemporary Accounting Research,2013

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