Bank Loan Loss Provisions Research: A Review

Peterson Ozili

MPRA Paper from University Library of Munich, Germany

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.

Keywords: banks; dynamic provisioning; loan loss provisions; income smoothing; procyclicality; capital management; signalling; accounting discretion (search for similar items in EconPapers)
JEL-codes: E6 G2 G21 G28 G32 M21 M41 M48 (search for similar items in EconPapers)
Date: 2017-01
New Economics Papers: this item is included in nep-mac
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (54)

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https://mpra.ub.uni-muenchen.de/76495/1/MPRA_paper_76495.pdf original version (application/pdf)
https://mpra.ub.uni-muenchen.de/76808/1/MPRA_paper_76808.pdf revised version (application/pdf)
https://mpra.ub.uni-muenchen.de/79256/1/MPRA_paper_79256.pdf revised version (application/pdf)
https://mpra.ub.uni-muenchen.de/79566/1/MPRA_paper_79256.pdf revised version (application/pdf)

Related works:
Journal Article: Bank loan loss provisions research: A review (2017)
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