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Keywords: Loan loss provisions
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Journal Articles
Journal of Islamic Accounting and Business Research (2019) 10 (1): 21–34.
Published: 07 January 2019
...Sigid Eko Pramono; Hilda Rossieta; Wahyoe Soedarmono Purpose This study aims to test whether loan loss provisions in Islamic banks is procyclical by explicitly examining the link between non-discretionary provisions and loan growth. In the next stage, this paper tests whether the link between non...
Journal Articles
Journal of Islamic Accounting and Business Research (2014) 5 (1): 98–120.
Published: 08 April 2014
...Dr Neila Boulila Taktak; Dennis Olson; Taisier A. Zoubi Purpose – This study aims to examine the determinants of the allowance for loan losses (ALL) and loan loss provisions (LLP) for banks in the Middle East and North African (MENA) region using both a two-stage approach and simultaneous...
