Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective

Mohammad Hosein Safarzadeh Bandari and Ibrahim Jafarimanesh
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Mohammad Hosein Safarzadeh Bandari: Shahid Beheshti University
Ibrahim Jafarimanesh: Shahid Beheshti University

Journal of Money and Economy, 2019, vol. 14, issue 2, 255-276

Abstract: The purpose of this paper is to study the suitability of loan loss provision (LLP) of Iranian banks when the industry is dealing with earning management behaviors. This goal has been reached using a two-step approach to analyze the discretionary component of LLP and then examine the relevant factors. This empirical

Keywords: Earning Management; Non Performing Loans; External Finance; Capital Management (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:mbr:jmonec:v:14:y:2019:i:2:p:255-276

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