Skip to contents Hansen, Smilla [Author]; Charifzadeh, Michel [Author]; Herberger, Tim A. [Author] The impact of IFRS 9 on the cyclicality of loan loss provisions Articles View online Schließen > Access Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hoboken, NJ: Wiley, 2023 Hlawatsch, Stefan [Author]; Ostrowski, Sebastian [Author] Economic Loan Loss Provision and Expected Loss Articles View online Schließen > Access Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Göttingen: VHB - Verband der Hochschullehrer für Betriebswirtschaft, German Academic Association of Business Research, 2010 Ozili, Peterson K [Author] Bank Loan Loss Provisioning for Sustainable Development : The Case for a Sustainable or Green Loan Loss Provisioning System Books View online Schließen > Access https://ssrn.com/abstract=4316746 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Shala, Albulena [Author]; Ozili, Peterson K. [Author]; Ahmeti, Skender [Author] Impact of competition and concentration on bank income smoothing in Central and Eastern European countries Articles View online Schließen > Access Full access (via DOI) https://www.emerald.com/insight/content/doi/10.1108/JEFAS-11-2021-0250/full/pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2024 Published in: Journal of economics, finance & administrative science ; 29(2024), 57, Seite 5-20 Shala, Albulena [Author]; Ozili, Peterson K. [Author]; Ahmeti, Skender [Author] Impact of competition and concentration on bank income smoothing in Central and Eastern European countries Articles View online Schließen > Access Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Bingley: Emerald Publishing Limited, 2024 Haq, Mamiza [Author]; Pathan, Shams [Author]; Fernández Méndez, Carlos [Author]; Lobo, Gerald J. [Author] Institutional investors' horizons and bank transparency Articles View online Schließen > Access Full access (via DOI) https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12749 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2024 Published in: Journal of business finance & accounting ; 51(2024), 5/6 vom: Mai/Juni, Seite 1378-1407 Biswas, Sarit [Author]; Bhattacharya, Sharad Nath [Author]; Jin, Justin Y. [Author]; Bhattacharya, Mousumi [Author]; Sadarangani, Pradip H. [Author] Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS Articles View online Schließen > Access Full access (via DOI) https://www.emerald.com/insight/content/doi/10.1108/CAFR-03-2023-0037/full/pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2024 Published in: China Accounting and Finance Review ; 26(2024), 1, Seite 76-101 Hutton, Amy P. [Author]; Lin, Yupeng [Author]; Shu, Susan [Author]; Yeung, Ira [Author]; Zheng, Xin [Author] The Benefits and Costs of Transparent Supervision of Public Banks : Evidence from Disclosure of SEC Comment Letters Books View online Schließen > Access https://ssrn.com/abstract=4412100 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Sefried, Moritz [Author]; Riepe, Jan [Author] The benefits of banks' IT investments in times of trouble : evidence from loan loss accruals during the COVID-19 pandemic Articles View online Schließen > Access Full access (via DOI) https://link.springer.com/content/pdf/10.1007/s11573-022-01100-0.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2023 Published in: Journal of business economics ; 93(2023), 1/2 vom: Jan., Seite 149-171 Bischof, Jannis [Author]; Rudolf, Nicolas [Author]; Elfers, Ferdinand [Author] Can supervisors enforce transparent accounting when the rules leave room for management discretion? Books View online Schließen > Access https://ssrn.com/abstract=4401038 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Published in: TRR 266 Accounting for Transparency Working Paper Series ; No. 29, 2023 Holod, Dmytro [Author]; Torna, Gokhan [Author] Hedge Fund Activist Role in Mitigating Agency Conflicts : Evidence from Loan Provisioning Choices in U.S. Banks Books View online Schließen > Access https://ssrn.com/abstract=4398561 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Holod, Dmytro [Author]; Torna, Gokhan [Author] Hedge Fund Activist Role in Mitigating Agency Conflicts : Evidence from Loan Provisioning Choices in U.S. Banks Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4476420 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Olszak, Małgorzata [Author]; Godlewski, Christophe J. [Author]; Roszkowska, Sylwia [Author]; Skala, Dorota [Author] Macroprudential Policy Tightening, Loan Loss Provisioning and Income Smoothing : Empirical Evidence from European Economic Area Banks Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4388623 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Oh, Saeyeon [Author]; Park, Kwangwoo [Author] Managerial Labor Mobility and Banks’ Financial Reporting Quality Books View online Schließen > Access https://ssrn.com/abstract=4326414 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Hiep Ngoc Luu [Author]; Nguyen, Linh [Author]; Wilson, John O. S. [Author] Organizational culture, competition and bank loan loss provisioning Articles View online Schließen > Access Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2023 Published in: The European journal of finance ; 29(2023), 4, Seite 393-418 Fukuyama, Hirofumi [Author]; Tan, Yong [Author] Deconstructing three-stage overall efficiency into input, output and stability efficiency components with consideration of market power and loan loss provision : an application to Chinese banks Articles View online Schließen > Access Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2022 Published in: International journal of finance & economics ; 27(2022), 1 vom: Jan., Seite 953-974 Dal Maso, Lorenzo [Author]; Kanagaretnam, Kiridaran [Author]; Lobo, Gerald J. [Author]; Mazzi, Francesco [Author] Does disaster risk relate to banks' loan loss provision estimates? Books View online Schließen > Access https://www.disei.unifi.it/upload/sub/pubblicazioni/repec/frz/wpmmos/pdf/wp05_2022.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Firenze (Italia): DISEI, Università degli studi di Firenze, [2022] Published in: Working papers ; 2022,5 Gao, Phoebe [Author]; Lim, Chu Yeong [Author]; Liu, Xiumei [Author]; Zeng, Cheng [Author] Loan loss provisions and return predictability : a dynamic perspective Articles View online Schließen > Access Full access (via DOI) https://www.sciencedirect.com/science/article/pii/S1755309122000041/pdfft?md5=7f080f0bcb868f67e53524763777761e&pid=1-s2.0-S1755309122000041-main.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2022 Published in: China journal of accounting research ; 15(2022), 2 vom: Juni, Artikel-ID 100224, Seite 1-20 Salami, Abdulai Agbaje [Author]; Uthman, Ahmad Bukola [Author]; Owoade, Ruth Oluwayemisi [Author] Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence Articles View online Schließen > Access Full access (via DOI) https://ojs.wsb.wroclaw.pl/index.php/WSBRJ/article/download/943/543 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2022 Published in: Central European review of economics and management ; 6(2022), 2 vom: Juni, Seite 71-115 Hung, Mingyi [Author]; Ru, Yi [Author]; She, Guoman [Author]; Wang, Lynn Linghuan [Author] The Politics of Underreporting Loan Losses : Evidence from the Mandatory Shift to Expected Credit Loss Provisioning in China Books View online Schließen > Access https://ssrn.com/abstract=4098566 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2022]
Hansen, Smilla [Author]; Charifzadeh, Michel [Author]; Herberger, Tim A. [Author] The impact of IFRS 9 on the cyclicality of loan loss provisions Articles View online Schließen > Access Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hoboken, NJ: Wiley, 2023
Hlawatsch, Stefan [Author]; Ostrowski, Sebastian [Author] Economic Loan Loss Provision and Expected Loss Articles View online Schließen > Access Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Göttingen: VHB - Verband der Hochschullehrer für Betriebswirtschaft, German Academic Association of Business Research, 2010
Ozili, Peterson K [Author] Bank Loan Loss Provisioning for Sustainable Development : The Case for a Sustainable or Green Loan Loss Provisioning System Books View online Schließen > Access https://ssrn.com/abstract=4316746 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023
Shala, Albulena [Author]; Ozili, Peterson K. [Author]; Ahmeti, Skender [Author] Impact of competition and concentration on bank income smoothing in Central and Eastern European countries Articles View online Schließen > Access Full access (via DOI) https://www.emerald.com/insight/content/doi/10.1108/JEFAS-11-2021-0250/full/pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2024 Published in: Journal of economics, finance & administrative science ; 29(2024), 57, Seite 5-20
> Access Full access (via DOI) https://www.emerald.com/insight/content/doi/10.1108/JEFAS-11-2021-0250/full/pdf Show more show less
Shala, Albulena [Author]; Ozili, Peterson K. [Author]; Ahmeti, Skender [Author] Impact of competition and concentration on bank income smoothing in Central and Eastern European countries Articles View online Schließen > Access Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Bingley: Emerald Publishing Limited, 2024
Haq, Mamiza [Author]; Pathan, Shams [Author]; Fernández Méndez, Carlos [Author]; Lobo, Gerald J. [Author] Institutional investors' horizons and bank transparency Articles View online Schließen > Access Full access (via DOI) https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12749 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2024 Published in: Journal of business finance & accounting ; 51(2024), 5/6 vom: Mai/Juni, Seite 1378-1407
> Access Full access (via DOI) https://onlinelibrary.wiley.com/doi/pdf/10.1111/jbfa.12749 Show more show less
Biswas, Sarit [Author]; Bhattacharya, Sharad Nath [Author]; Jin, Justin Y. [Author]; Bhattacharya, Mousumi [Author]; Sadarangani, Pradip H. [Author] Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS Articles View online Schließen > Access Full access (via DOI) https://www.emerald.com/insight/content/doi/10.1108/CAFR-03-2023-0037/full/pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2024 Published in: China Accounting and Finance Review ; 26(2024), 1, Seite 76-101
> Access Full access (via DOI) https://www.emerald.com/insight/content/doi/10.1108/CAFR-03-2023-0037/full/pdf Show more show less
Hutton, Amy P. [Author]; Lin, Yupeng [Author]; Shu, Susan [Author]; Yeung, Ira [Author]; Zheng, Xin [Author] The Benefits and Costs of Transparent Supervision of Public Banks : Evidence from Disclosure of SEC Comment Letters Books View online Schließen > Access https://ssrn.com/abstract=4412100 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023]
Sefried, Moritz [Author]; Riepe, Jan [Author] The benefits of banks' IT investments in times of trouble : evidence from loan loss accruals during the COVID-19 pandemic Articles View online Schließen > Access Full access (via DOI) https://link.springer.com/content/pdf/10.1007/s11573-022-01100-0.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2023 Published in: Journal of business economics ; 93(2023), 1/2 vom: Jan., Seite 149-171
> Access Full access (via DOI) https://link.springer.com/content/pdf/10.1007/s11573-022-01100-0.pdf Show more show less
Bischof, Jannis [Author]; Rudolf, Nicolas [Author]; Elfers, Ferdinand [Author] Can supervisors enforce transparent accounting when the rules leave room for management discretion? Books View online Schließen > Access https://ssrn.com/abstract=4401038 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Published in: TRR 266 Accounting for Transparency Working Paper Series ; No. 29, 2023
Holod, Dmytro [Author]; Torna, Gokhan [Author] Hedge Fund Activist Role in Mitigating Agency Conflicts : Evidence from Loan Provisioning Choices in U.S. Banks Books View online Schließen > Access https://ssrn.com/abstract=4398561 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023]
Holod, Dmytro [Author]; Torna, Gokhan [Author] Hedge Fund Activist Role in Mitigating Agency Conflicts : Evidence from Loan Provisioning Choices in U.S. Banks Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4476420 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023]
Olszak, Małgorzata [Author]; Godlewski, Christophe J. [Author]; Roszkowska, Sylwia [Author]; Skala, Dorota [Author] Macroprudential Policy Tightening, Loan Loss Provisioning and Income Smoothing : Empirical Evidence from European Economic Area Banks Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4388623 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023]
Oh, Saeyeon [Author]; Park, Kwangwoo [Author] Managerial Labor Mobility and Banks’ Financial Reporting Quality Books View online Schließen > Access https://ssrn.com/abstract=4326414 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023
Hiep Ngoc Luu [Author]; Nguyen, Linh [Author]; Wilson, John O. S. [Author] Organizational culture, competition and bank loan loss provisioning Articles View online Schließen > Access Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2023 Published in: The European journal of finance ; 29(2023), 4, Seite 393-418
Fukuyama, Hirofumi [Author]; Tan, Yong [Author] Deconstructing three-stage overall efficiency into input, output and stability efficiency components with consideration of market power and loan loss provision : an application to Chinese banks Articles View online Schließen > Access Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2022 Published in: International journal of finance & economics ; 27(2022), 1 vom: Jan., Seite 953-974
Dal Maso, Lorenzo [Author]; Kanagaretnam, Kiridaran [Author]; Lobo, Gerald J. [Author]; Mazzi, Francesco [Author] Does disaster risk relate to banks' loan loss provision estimates? Books View online Schließen > Access https://www.disei.unifi.it/upload/sub/pubblicazioni/repec/frz/wpmmos/pdf/wp05_2022.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Firenze (Italia): DISEI, Università degli studi di Firenze, [2022] Published in: Working papers ; 2022,5
> Access https://www.disei.unifi.it/upload/sub/pubblicazioni/repec/frz/wpmmos/pdf/wp05_2022.pdf Show more show less
Gao, Phoebe [Author]; Lim, Chu Yeong [Author]; Liu, Xiumei [Author]; Zeng, Cheng [Author] Loan loss provisions and return predictability : a dynamic perspective Articles View online Schließen > Access Full access (via DOI) https://www.sciencedirect.com/science/article/pii/S1755309122000041/pdfft?md5=7f080f0bcb868f67e53524763777761e&pid=1-s2.0-S1755309122000041-main.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2022 Published in: China journal of accounting research ; 15(2022), 2 vom: Juni, Artikel-ID 100224, Seite 1-20
> Access Full access (via DOI) https://www.sciencedirect.com/science/article/pii/S1755309122000041/pdfft?md5=7f080f0bcb868f67e53524763777761e&pid=1-s2.0-S1755309122000041-main.pdf Show more show less
Salami, Abdulai Agbaje [Author]; Uthman, Ahmad Bukola [Author]; Owoade, Ruth Oluwayemisi [Author] Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence Articles View online Schließen > Access Full access (via DOI) https://ojs.wsb.wroclaw.pl/index.php/WSBRJ/article/download/943/543 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2022 Published in: Central European review of economics and management ; 6(2022), 2 vom: Juni, Seite 71-115
> Access Full access (via DOI) https://ojs.wsb.wroclaw.pl/index.php/WSBRJ/article/download/943/543 Show more show less
Hung, Mingyi [Author]; Ru, Yi [Author]; She, Guoman [Author]; Wang, Lynn Linghuan [Author] The Politics of Underreporting Loan Losses : Evidence from the Mandatory Shift to Expected Credit Loss Provisioning in China Books View online Schließen > Access https://ssrn.com/abstract=4098566 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2022]
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