Banks’ procyclical behavior: Does provisioning matter?

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Bank Profitability During Recessions (2012, background): “This is confirmed by Laeven and Majnoni (2003), Bikker and Metzemakers (2005) and Bouvatier and Lepetit (2008), who report the negative co-movement of loan loss provisions with the business cycle in a large panel of individual banks.”
Earnings and capital management and signaling: the use of loan-loss provisions by European banks (2015, methodology): “…non-discretionary component through variables representing the current level and the dynamics of losses within the loan portfolio (see, among others, Ahmed, Takeda, and Thomas 1999; Hasan and Wall 2004; Anandarajan, Hasan, and McCarthy 2007; Bouvatier and Lepetit 2008; Fonseca and Gonzàles 2008).”
Bank Loan Loss Provisions Research: A Review (2017, background): “Bouvatier et al. (2014) find that European commercial banks with concentrated ownership use LLPs to smooth reported earnings. Ozili (2017b) finds that the LLPs of European banks are driven by both credit risk and income smoothing considerations.”
Determinants of Bank Profitability—Evidence from Vietnam (2019, unknown): “In addition, following García-Herrero, Gavilá, and Santabárbara (2009) and Dietrich and Wanzenried (2011), we employ a dynamic model to provide a robustness of the test and to take into account the serial correlations and the tendency of persistence over time of bank profitability as identified by B”