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Bank loan loss provisioning during election years in Nigeria

Peterson K Ozili

MPRA Paper from University Library of Munich, Germany

Abstract: The paper investigates the behavior of loan loss provisions during election years in Nigeria. Election events create uncertainties in the business environment in Nigeria which can increase the credit risk that banks face. The findings reveal that the banking sector had high loan loss provisions when it is under-capitalised during election years. However, the election year did not have a significant effect on the level of loan loss provisions in the Nigerian banking sector.

Keywords: loan loss provisions; income smoothing; election; Nigeria, banks, financial reporting, credit risk (search for similar items in EconPapers)
JEL-codes: G01 G18 G21 G28 G32 M21 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-ban
Date: 2019
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