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Keywords: Loan loss provisions
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (1): 43–71.
Published: 10 June 2024
... in the MENA region. We focus on real earnings management strategies via commission and fee income (CF) and accrual-based earnings management strategies via loan loss provisions (LLP). A subsample analysis was performed, lagged dependent variables and additional control variables were included as a robustness...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (1): 26–41.
Published: 21 September 2022
...Bernd Engelmann; Thi Thanh Lam Nguyen Purpose This article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions (LLPs). Changes in the total amount of LLPs, distribution of outstanding loan...
