Bank Loan Loss Provisions Research: A Review

By Peterson K. Ozili, E. Outa. 2017

156 citations recorded by the source corpus.

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.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/f1e3b0e2d94bdaea173dd8aad10882272c4fd44a

Citations in the corpus

• Banking stability determinants in Africa (2018, unknown): “A higher loan loss coverage ratio should provide greater protection against loan losses which contributes to improve banking stability while a low loan loss coverage ratio would imply insufficient protection against loan losses (Ozili and Outa, 2017).”