Income Smoothing in Banking Sector Via LLP: A Scientometric Review (1988–2021)

Liliana Marques Pimentel (), Adriana Barreto () and Ricardo Joaquim ()
Additional contact information
Liliana Marques Pimentel: Faculty of Economics, University of Coimbra
Adriana Barreto: Faculty of Economics, University of Coimbra
Ricardo Joaquim: Faculty of Economics, University of Coimbra

A chapter in Rethinking Management and Economics in the New 20’s, 2023, pp 47-78 from Springer

Abstract: Abstract Research on income smoothing in banking is diverse and almost unanimously concludes that it is achieved through loan loss provisions (LLP). However, to the authors’ knowledge, there is no scientometric study that has looked at the practice of bank income smoothing. Thus, this study contributes to the advancement of the literature by filling this research gap. Through a structured literature review, this study reviews articles published between 1988 and 2021 selected from the Web of Science database, performing a particular analysis of the main journals, authors, methods used, target sample of the study, specific topics explored, and their evolution over time, as well as identifying possible areas of interest that research can pursue in the future. The main results show that the number of articles published on the topic under analysis has been growing in recent years, especially after the 2008 financial crisis. Additionally, the reality of bank income smoothing in European countries is more researched than in other countries worldwide, and it is in this region that the authors who contributed the most to the scientific production in this area are found.

Keywords: Income smoothing; Loan loss provision; Banking sector; Bibliometric analysis; Structured literature review (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-19-8485-3_2

Ordering information: This item can be ordered from
http://www.springer.com/9789811984853

DOI: 10.1007/978-981-19-8485-3_2

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().