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Keywords: Loan loss provisions
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Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (4): 861–881.
Published: 12 June 2025
...Ashish Pandey; Kousik Guhathakurta; Gowtham Chinnasamy Purpose This study examines the effect of concentrated government ownership on the value relevance of the discretionary and non-discretionary components of loan loss provisions (LLP). While extant research has explored ownership...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (4): 819–854.
Published: 22 August 2023
...Yosra Mnif; Imen Slimi Purpose This paper aims to examine the impact of the auditor's characteristics on bank's earnings management (EM) through loan loss provisions (LLP) for African banks. Design/methodology/approach This study is based on 360 bank-year observations from 14 African countries...
Journal Articles
Journal of Accounting in Emerging Economies (2015) 5 (2): 150–169.
Published: 01 May 2015
... – The study relies on a mixed model that combines both the quantitative and qualitative approaches. First of all, we use the quantitative method to measure the discretionary loan loss provisions based on the model of Cornett et al. (2009), and then we validate the quantitative findings by using...
