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Journal articles on the topic 'Loan loss provision'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Iskandar, Deni, Rudolf Lumbantobing, and Tommy Wahyudi Budianto. "Non-Performing Loans’ Impacts on the Banking Industries’ Loan Loss Provisions." International Dialogues on Education Journal 9, no. 1 (2022): 130–50. http://dx.doi.org/10.53308/ide.v9i1.281.

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Non-performing loans can impact the loan loss provisions of the banking industry. The sample of this research was collected from three banks: PT Bank Negara Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Mandiri (Persero) Tbk, for the period of 2013-2018. There were 72 data, 24 from each of the banks. The analysis was carried out using multiple linear regression and Sobel path analyses. The results showed that Capital Adequacy Ratio had a significant positive effect on Non-Performing Loans. Interest rates did not significantly affect Non-Performing Loans. Non-Perf

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Ozili, Peterson K. "Bank Loan Loss Provision Determinants in Non-Crisis Years: Evidence from African, European, and Asian Countries." Journal of Risk and Financial Management 17, no. 3 (2024): 115. http://dx.doi.org/10.3390/jrfm17030115.

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Loan loss provision is an important accounting accrual in the banking sector. There have been numerous debates about the determinants of loan loss provision in several contexts. This study extends the debate by investigating the determinants of bank loan loss provision in non-crisis years for 28 countries from 2011 to 2018. The non-crisis years cover the periods after the global financial crisis and the periods before the COVID-19 pandemic while the countries consist of African, European, and Asian countries. Using the generalized linear model regression and the quantile regression methodologi

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3

Toshmatov, Shukhrat A., Zafarjon A. Abdullaev, and Zarif O. Ahrorov. "Influence of Corporate Income Tax to Loan Loss Provision: Evidence from Uzbekistan." Journal of Tax Reform 8, no. 3 (2022): 236–50. http://dx.doi.org/10.15826/jtr.2022.8.3.119.

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This article is devoted to the analysis of the impact of corporate income tax on compulsory reserves created by commercial banks for possible loan loss provision. In the majority of countries banks are required to create compulsory reserves for potential loan loss provisions, and the corporate tax regime applies tax deductions to these compulsory reserves. The corporate tax system facilitates timely coverage of potential loan loss provision. In addition, corporate taxation is an essential factor in the transparency of banks’ financial statements. The research has revealed that reserves for pot

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Zulfikar, Z., and Wahyuni Sri. "The impact of discretionary loan loss provision of sharia financing on financial performance." Banks and Bank Systems 14, no. 4 (2019): 34–41. http://dx.doi.org/10.21511/bbs.14(4).2019.04.

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This study aims to investigate the role of discretionary loan loss provision of sharia financing on the Islamic commercial banks’ financial performance in Indonesia. Partial Least Squares-Structural Equation modeling (PLS-SEM) is used to examine the relationship between loan loss provisions and financial performance in 13 Islamic commercial banks for 4.5 years. The analysis of the outer model shows that the probability of default and loss given default are determinants of loan loss provision, while financial performance is determined by return on assets, non-performing financing, net operating

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Gurung, Rajesh, Binod Ghimire, and Pramod Dahal. "Exploring the Impact of Loan Loss Provision on Profitability: An Analysis of Commercial Banks in Nepal." Journal of Business and Management 7, no. 02 (2023): 61–75. http://dx.doi.org/10.3126/jbm.v7i02.62587.

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Background: The central bank closely examines the loan loss provision maintained by Nepalese commercial banks in order to minimize potential losses resulting from a rise in non-performing loans, which reduces bank capital and squeezes the profitability and sustainability of banks. Establishing the relationship between loan loss provision and profitability is crucial in assessing the financial performance and risk management effectiveness of commercial banks. This analysis enables banks to minimize loan loss provisions, reinforcing profitability and ensuring long-term sustainability through the

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Basu, Sudipta, Justin Vitanza, and Wei Wang. "Asymmetric loan loss provision models." Journal of Accounting and Economics 70, no. 2-3 (2020): 101359. http://dx.doi.org/10.1016/j.jacceco.2020.101359.

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7

Hlawatsch, Stefan, and Sebastian Ostrowski. "Economic Loan Loss Provision and Expected Loss." Business Research 3, no. 2 (2010): 133–49. http://dx.doi.org/10.1007/bf03342719.

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8

Maulana, Ade Kris, Jaka Waskito, and Yuni Utami. "FAKTOR-FAKTOR YANG MEMPENGARUHI LOAN LOSS PROVISION." Multiplier: Jurnal Magister Manajemen 4, no. 1 (2023): 1–10. http://dx.doi.org/10.24905/mlt.v4i1.56.

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Tujuan penelitian penelitian ini adalah untuk mengetahui, menganalisis dan memberikan bukti empiris pengaruh return on asset terhadap loan loss provision, untuk mengetahui, menganalisis dan memberikan bukti empiris pengaruh loan to deposit ratio terhadap loan loss provision, untuk mengetahui, menganalisis dan memberikan bukti empiris pengaruh giro wajib minimum terhadap loan loss provision. untuk mengetahui, menganalisis dan memberikan bukti empiris pengaruh ukuran perusahaan terhadap loan loss provision. untuk mengetahui, menganalisis dan memberikan bukti empiris pengaruh return on asset, l

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9

Bist, Roshani. "Comparative Analysis of Credit Risk Management Practices: A Study of Domestic and Joint Venture Commercial Banks in Nepal." Apex Journal of Business and Management 2, no. 1 (2024): 21–34. http://dx.doi.org/10.61274/apxc.2024.v02i01.003.

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The capital adequacy ratio, credit to deposit ratio, bank size, leverage ratio, loan loss provision, and non-performing loans were assessed for determining the relationships within domestic and joint venture commercial banks in Nepal. Using secondary data from 10 commercial banks spanning 2006/09 to 2019/20, totaling 140 observations, the study employs descriptive and regression analyses. Data sources include NRB's Banking and Financial Statistics, annual supervision reports, and selected banks' annual reports. HBL has the highest average non-performing loan (2.56%), while NIC Asia has the low

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Bist, R. "Comparative Analysis of Credit Risk Management Practices: A Study of Domestic and Joint Venture Commercial Banks in Nepal." Apex Journal of Business and Management (AJBM) 2, no. 1 (2024): 21–34. https://doi.org/10.5281/zenodo.10896387.

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The capital adequacy ratio, credit to deposit ratio, bank size, leverage ratio, loan loss provision, and non-performing loans were assessed for determining the relationships within domestic and joint venture commercial banks in Nepal. Using secondary data from 10 commercial banks spanning 2006/09 to 2019/20, totaling 140 observations, the study employs descriptive and regression analyses. Data sources include NRB's Banking and Financial Statistics, annual supervision reports, and selected banks' annual reports. HBL has the highest average non-performing loan (2.56%), while NIC Asia has the low

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11

Ozili, Peterson K. "Bank loan loss provisions, investor protection and the macroeconomy." International Journal of Emerging Markets 13, no. 1 (2018): 45–65. http://dx.doi.org/10.1108/ijoem-12-2016-0327.

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Purpose The purpose of this paper is to investigate the non-discretionary determinants of bank loan loss provisions in Africa after controlling for macroeconomic fluctuation, financial development and investor protection. Design/methodology/approach The author uses static and dynamic regression estimation to test for the determinants of bank loan loss provisions. Findings The author finds that non-performing loans (NPL), loan-to-asset ratio and loan growth are significant non-discretionary drivers of bank provisions in the African region. The author observes that bank provision is a positive f

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12

Ali, Karimiyana, Norfian bin Alifiah Mohd, and Nasserinia Ali. "Signaling view of Loan Loss Provision in Islamic Banks of Malaysia." International Journal of Management Sciences and Business Research 3, no. 9 (2014): 42–48. https://doi.org/10.5281/zenodo.3457687.

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Loan Loss Provision (LLP) has been a major element in the bank profits fluctuations in recent years. Loan loss provision is used as a tool to control credit risk. There has been considerable attention to signaling view of loan loss provision. After the recent global financial crisis in 2008, banks were concerned about the low level of their loan-loss provision. Since results via earning management and capital management are less forward looking, this study intends to examine the signaling aspect of loan loss provision. This paper investigates Islamic banks regulated by Bank Negara Malaysia for

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Abedin, Md Thasinul. "The Embellishment of Bottom Line through Hyperbole of Accrued Earnings: A Case of Deliberate Earnings Management of a Non-bank Financial Institution Enlisted in Dhaka Stock Exchange and Chittagong Stock Exchange." Business and Management Studies 2, no. 4 (2016): 42. http://dx.doi.org/10.11114/bms.v2i4.2009.

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The study has tried to find out the key parameters through which a non-bank financial institution can embellish its earnings. The study has found that loan loss provisions increases in line with the increase in loan and advances and interest suspense. Moreover, non-bank financial institutions always report other assets except accounts receivable figure which foreshadows an existence of deliberate inflation of earnings. The study has found a positive impact of total loan loss provisions and interest suspense on accrued income, a clear message that non-bank financial institutions always report m

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Shofiani, Prima. "ANALISIS INCOME SMOOTHING PADA PERBANKAN ISLAM NEGARA-NEGARA TELUK DI TIMUR TENGAH." Jurnal Ilmiah Akuntansi dan Keuangan 6, no. 2 (2017): 55–64. http://dx.doi.org/10.32639/jiak.v6i2.91.

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Penelitian ini bertujuan menguji income smoothing menggunakan loan loss provision (LLP) pada perbankan Islam. Sampel penelitian ini adalah bank-bank Islam negara-negara Teluk Timur Tengah. Variabel dependen dalam penelitian ini adalah loan loss provision (LLP) dan variabel independen adalah total pembiayaan, non performing finance (NPF) dan capital adequacy ratio (CAR). Analisis data menggunakan regresi data panel dengan EViews 7. Hasil penelitian menunjukkan bahwa non performing finance (NPF) berpengaruh positif terhadap LLP. Total pembiayaan tidak berpengaruh positif terhadap loan loss provi

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15

Zulfikar, Zulfikar, Mujiyati Mujiyati, Andy Dwi Bayu Bawono, and Sri Wahyuni. "Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia." Riset Akuntansi dan Keuangan Indonesia 4, no. 1 (2019): 43–52. http://dx.doi.org/10.23917/reaksi.v4i1.7031.

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Penelitian ini menginvestigasi peran kebijakan loan loss provision (LLP) pembiayaan mudharabapada kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menguji keterkaitan loan loss provision dengankinerja keuangan pada 13 Bank Umum Syariah (BUS) selama 4,5 tahun. Analisis outer modelmenunjukkan bahwa probability of default dan loss given default merupakan faktor penentuloan loss provision. Sedangkan kinerja keuangan ditentukan oleh return on asset, nonperforming financial, net operating margin, dan biaya operasional

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16

HUTAPEA, FABIO DANIEL, and Ardianto Ardianto. "PENGARUH PENYISIHAN PENCADANGAN ASET, KUALITAS KREDIT, DEWAN KOMISARIS, KOMITE AUDIT, UKURAN DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA." Jurnal Ekonomi dan Bisnis Airlangga 30, no. 1 (2020): 14. http://dx.doi.org/10.20473/jeba.v30i12020.14-28.

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Introduction: This research is aimed to prove whether the banking management did the earnings manipulation by loan loss provision, determination of non performing loan and whether the characteristics of supervisory organs in Good Corporate Governance would influence the earnings management practice.Methods: The data analysis method used in this study is moderated regression analysis. This research was conducted in Indonesia's banking sector from 2011 to 2013.Results: This research proves that loan loss provision, non performing loan, size of commisioner board, audit commitee meeting frequency

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17

R, C., Ike, and Anuolam M. O. "Risk Management and Sustainability of Deposit Money Banks in Nigeria." International Journal of Research and Innovation in Social Science VII, no. V (2023): 352–62. http://dx.doi.org/10.47772/ijriss.2023.70530.

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This study investigated the nexus between risk management and the sustainability of banks in Nigeria by means of expost-facto research design. Risk management measures of non-performing loan-to-total loans, loan-loss provision-to-total loans and bad debt-to-total loans and sustainability measure of equity-to-asset ratio of banks were obtained from the annual reports and accounts of banks and Central Bank of Nigerian statistical bulletin during the period 2007-2017. The data obtained were analyzed using both descriptive (mean, standard deviation, minimum, maximum values, normality and correlati

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18

Fariz Alfiknacio Abdat, Rika Maryani, Jerry Ananta Ginting, Henny Setyo Lestari, and Farah Margaretha. "Analisis Faktor Pertumbuhan Kredit Bank Komersil Di Indonesia." Jurnal Ekonomi 29, no. 2 (2024): 336–62. http://dx.doi.org/10.24912/je.v29i2.2351.

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This research analyzes the influence of Non-Performing Loans, Loan to Deposit Ratio, Loan Loss Provision, Equity Asset Ratio, Liquidity Ratio, Gross Domestic Product, Inflation, Interest Rate, Bank Capital, and Bank Size on Loan Growth Rate in banking companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. The method used is regression multiple panels with secondary data obtained through purposive sampling, covering 205 financial reports from 41 companies. The results of the analysis using Eviews 12 show that Non-Performing Loans, Loan to Deposit Ratio, Loan Loss Provision, E

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19

Jasman, Jasman, Etty Murwaningsari, Sekar Mayangsari, and Susi Dwi Mulyani. "The Effect of Earnings Management and Signaling on Loss Loan Provision: The Role of Bank Capitalization." GATR Journal of Finance and Banking Review VOL. 6 (1) APRIL - JUNE 2021 6, no. 1 (2021): 43–50. http://dx.doi.org/10.35609/jfbr.2021.6.1(1).

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Objective - Loan loss provision is an accrual for the banking industry, and therefore has a significant effect on bank accounting earnings and capital requirements. Previous studies showed inconsistent results for the relationship between earnings management, signaling, and loan loss provision. The difference in the results is thought to be caused by bank capitalization. Therefore, this study aims to investigate the role of bank capitalization on the effect of earnings management and signaling on loan loss provision. Methodology – The sample consists of 86 conventional banks in Indonesia for t

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20

Fath Mala, Chajar Matari. "The Role of Loan Loss Provisions in Competition Toward Bank Stability." Dinasti International Journal of Economics, Finance & Accounting 5, no. 2 (2024): 717–29. https://doi.org/10.38035/dijefa.v5i2.2661.

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This study investigates how competition and loan loss provisions (LLP) affect stability by including the variable of LLP as a moderating factor introduced as a new variable in the research framework. This study used panel data from 2012 to 2021 from Indonesia's largest banks by assets. This study will analyze competitiveness, loan loss provision, and stability using moderated regression. This study determined long-term and short-term results using VAR/VECM. At the short-term level, competition did not significantly affect stability, while stability had a more significant effect on competition.

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Azzali, Stefano, Luca Fornaciari, and Tatiana Mazza. "Income Smoothing via Loan Loss Provision in Credit Cooperative Banks." FINANCIAL REPORTING, no. 2 (January 2017): 33–54. http://dx.doi.org/10.3280/fr2016-002002.

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This research investigates whether income smoothing via loan loss provision is lower for Credit Cooperative Banks than for non-Credit Cooperative Banks. Using data collected from the financial reporting of a sample of private banks, and Ordinary Least Square models based on net income or its variation, as used by previous literature, we find that income smoothing through loan loss provision is lower in Credit Cooperative Banks than in banks with different ownership structures. Results remain the same using several robustness tests (decomposition of loans, quality of loans, change in economic g

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ODEBODE, OLUMIDE KELVIN, ISHIORO, BERNHARD OZOFERE (PhD.- Supervisor 1), and EZI, CHUKWUGOZIEM TOM (PhD. – Supervisor 2). "EFFECTS OF NON-PERFORMING LOANS ON RETURN ON ASSETS OF SELECTED COMMERCIAL BANKS IN NIGERIA." International Journal of Advanced Economics 6, no. 2 (2024): 12–25. http://dx.doi.org/10.51594/ijae.v6i2.768.

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The essence of creating Commercial banks is to act as intermediary between the surplus (supply side) and deficit (demand side) units of funds. This is, in addition to other crucial objectives of profitability, growth in assets, and growth in customer base. To achieve these objectives, commercial banks grant loans to individuals, business organizations and governments among other profit yielding ventures. Loan defaults could be rampant resulting from low quality of assets, high non-performing risk assets (credit risk) that may result in huge loan losses, and reduction in bank profitability lead

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Adeleke, E. O., Ebunoluwa Adeoye, Temitope A. Anisulowo, Christian O. Sanni, Abiola A. Sofayo, and Adebisi M. Adeleke. "Non-performing Loans and Financial Performance of Listed Deposit Money Banks (DMBs) in Nigeria." Adeleke University Journal of Business and Social Sciences (AUJBSS) 3, no. 1 (2023): 223–41. https://doi.org/10.5281/zenodo.7892597.

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The importance of non-performing loans to the financial performance necessitated this study which aimed to examine the effect of non-performing loans on the financial performance of deposit money banks in Nigeria. In the course of the study, the primary objectives of the study were to determine the effect of loan loss provisions on the financial performance of listed deposit money banks in Nigeria, and to evaluate the effect of loans and advances on the financial performance of listed deposit money banks in Nigeria. The population of this study comprised of all the fourteen (14) listed deposit

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Beatty, Anne, and Scott Liao. "What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?" Accounting Review 96, no. 1 (2020): 1–21. http://dx.doi.org/10.2308/tar-2018-0049.

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ABSTRACT We document potential cross-sectional differences in how expected loss accounting will affect provision timeliness to provide important policy insights and contribute to the literature regarding the estimation of the expected loss model adoption impact and provision timeliness determinants. Our findings that analyst provision forecasts incrementally predict future nonperforming loans (NPLs) and market returns suggest that the incurred loss provision does not incorporate all available future loss information. Higher incremental coefficients on provision forecasts for banks with greater

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Alhadab, Mohammad, and Saba Alsahawneh. "Loan Loss Provision and the Profitability of Commercial Banks: Evidence from Jordan." International Journal of Business and Management 11, no. 12 (2016): 242. http://dx.doi.org/10.5539/ijbm.v11n12p242.

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<p>The purpose of this study is to examine the impact of loan loss provision on the profitability of Jordanian commercial banks. While the impact of loan loss provision on the profitability of banks has been examined by prior research, this study is the first to examine this relationship using Jordanian data. By examining a Jordanian sample of 13 banks that listed on Amman Stock Exchange (ASE) over the period 2004-2014, this study provides the first evidence that loan loss provision has a negative impact on the profitability of Jordanian commercial banks. This evidence suggests that Jord

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Nguyễn Thị Thu, Hiền, and Tuấn Phạm Đình. "Factors Affecting the Loan Loss Provision in Vietnamese System of Commercial Banks." Journal of Asian Business and Economic Studies 222 (October 1, 2014): 89–106. http://dx.doi.org/10.24311/jabes/2014.222.06.

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Establishing loan loss provisions may affect bank’s profitability and capital adequacy ratio. The paper employs regression analysis to explore operations of loan loss provisions in Vietnamese commercial banks in 2008-2012 in its relationship with bank characteristics. The results show that loan loss provisions of Vietnamese commercial banks are positively related to size and proportion of bad debt and negatively related to financial risk ratio. The paper provides theoretical evidence of the opportunism in selection of accounting policy concerning loan risk management by Vietnamese bank manager

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Haq, Sanzid A., Dung Viet Tran, and M. Kabir Hassan. "Discretionary Loan Loss Provision Behaviour and Banks’ Liquidity Creation." Asian Academy of Management Journal of Accounting and Finance 15, no. 2 (2019): 119–54. http://dx.doi.org/10.21315/aamjaf2019.15.2.6.

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Hamisyah, Nurul, Djoko Setyadi, and Rizky Yudaruddin. "Dampak krisis dan kinerja keuangan terhadap loan loss provision." KINERJA 15, no. 1 (2018): 14. http://dx.doi.org/10.29264/jkin.v15i1.2071.

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Bala, Hussaini, Anas Abdulwahab, Hassan Bala, and Umar Sani Bebeji. "Board Attributes and Banksâ€™ Abnormal Loan Loss Provision." Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis 8, no. 1 (2023): 17–25. https://doi.org/10.51263/jameb.v8i1.170.

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It is pertinent to the document that BOD has the responsibility to scrutinize the information enclosed financial statements to ensure a quality and reliable financial information. More so, this paper examined the correlation between board attributes and loan loss provision of sampled Nigerian banks. This research covers a ten years period (2012-2021). Information related to data was got from the sampled banksâ€™ yearly information. Paris-winsten regression, heteroskedastic panel corrected standard error (PCSE) was used because the data is homoskedastic in nature. This study introduced the whis

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Adeyemi, Samson OGUNDIPE, O.U Asikhia., N.M Kabouh, and E. Ajike. "Effect of Regulatory Requirements on Loan Loss Provision of Deposit Money Banks in Nigeria." American Based Research Journal 9, no. 6 (2020): 25–35. https://doi.org/10.5281/zenodo.3948209.

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<em>Banking plays a pivotal role in economic development due to its financial intermediation function and it holds the largest financial assets in the global economy. However, in recent years, an increase in NPLs provision diminishes income as banks are exceeding the legal 5% threshold for non-performing loans and are also hindering banks capacity to grant new loans for economic development. This study adopted ex post facto research design. Validated data was collected from the annual financial reports of 10 deposit money banks. The panel regression analysis tool was employed to anal

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Kusumah, Hanifah Putri, and Taufik Faturohman. "Impact of Restructuritation Strategies and Financial Instruments for Loan Loss Provision." European Journal of Business and Management Research 8, no. 5 (2023): 198–204. http://dx.doi.org/10.24018/ejbmr.2023.8.5.2100.

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When the COVID-19 pandemic started in April 2020, there was a swift change for portfolio banks in the lending sector. Loan at risk still dominated all of the lending portfolio banks. As a result, the quality of the portfolio and bank assets is getting worse. Furthermore, the banking industry is advised to continue paying attention to the adequacy of loan loss provisioning for impairment losses in anticipating the potential for deteriorating credit quality. The condition of the banking business portfolio, especially in the lending sector, is experiencing worsening conditions due to the COVID-19

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Sharma, Kamal Prasad. "Effects of Non-Performing Loan and Operational Efficiency on Profitability of Nepalese Commercial Banks." Resunga Journal रेसुङ्गा जर्नल 3, no. 1 (2024): 51–77. http://dx.doi.org/10.3126/resungaj.v3i1.65881.

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This study examines the effects of non-performing loan and operational efficiency on profitability of Nepalese commercial banks. Return on asset and return on equity are selected as the dependent variables. Similarly, loan to deposit ratio, capital adequacy, loan loss provision, non-performing loan, operating income and operating expenses are selected as the independent variables. This study is based on secondary data of 15 commercial banks with 105 observations for the study period from 2015/16 to 2021/22. The data were collected from Banking and Financial Statistics published by Nepal Rastra

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Honey, Damian, Tahseen Mohsan Khan, and Malik Umer Ayub. "Factors Influence Banks’ Advancing Approach: Study Of Emerging Economies." Journal of Educational Paradigms 1, no. 2 (2019): 64–71. http://dx.doi.org/10.47609/0102032019.

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The study explores the advancing approach of commercial banks of Pakistan and Bahrain influenced by different factors that include loan loss provision, profitability, financial risks, and capital requirement. Hypotheses tested using exploratory analysis and GMM panel regression applied to the data obtained from 26 commercial banks of two countries for the period FY2008 to FY2017. The results reveal a significant connection between advancing approach and loan loss provisions for banks of both countries. Further, the advancing approach establishes a meaningful adverse relationship with profitabi

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Ozili, Peterson K. "Impact of IAS 39 reclassification on income smoothing by European banks." Journal of Financial Reporting and Accounting 17, no. 3 (2019): 537–53. http://dx.doi.org/10.1108/jfra-08-2018-0068.

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Purpose The purpose of this study is to examine the impact of the reclassification of International accounting standard (IAS) 39 on income smoothing using loan loss provisions among European banks. Design/methodology/approach Regression methodology is used to determine the extent of income smoothing using loan loss provisions before and after IAS 39 reclassification. The authors predict that the strict recognition and re-classification requirements of IAS 139 reduced banks’ ability to smooth income using bank securities and derivatives, motivating them to rely more on loan loss provisions to s

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Vikkatrisakti, Indry, and Asri Noer Rahmi. "Pengaruh Bonus Plan dan Loan Loss Provision terhadap Perataan Laba (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2014-2019)." Jurnal Keuangan dan Perbankan 17, no. 2 (2023): 101. http://dx.doi.org/10.35384/jkp.v17i2.326.

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Penelitian ini bertujuan untuk mengetahui pengaruh Bonus Plan dan Loan Loss Provision terhadap Perataan Laba. Objek penelitian ini adalah perbankan yang terdaftar di Bursa Efek Indonesia periode 2014–2019. Penelitian ini menggunakan metode purposive sampling sehingga diperoleh 30 sampel bank dengan 170 observasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik biner. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainya. Variabel dependen adalah Perataan Laba. Variabel independen adalah Bonus Plan dan Loan L

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T. Funso, KOLAPO, AYENI R. Kolade, and OKE M. Ojo. "CREDIT RISK AND COMMERCIAL BANKS’ PERFORMANCE IN NIGERIA: A PANEL MODEL APPROACH." Australian Journal of Business and Management Research 02, no. 02 (2012): 31–38. http://dx.doi.org/10.52283/nswrca.ajbmr.20120202a04.

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The study carried out an empirical investigation into the quantitative effect of credit risk on the performance of commercial banks in Nigeria over the period of 11 years (2000-2010). Five commercial banking firms were selected on a cross sectional basis for eleven years. The traditional profit theory was employed to formulate profit, measured by Return on Asset (ROA), as a function of the ratio of Non-performing loan to loan & Advances (NPL/LA), ratio of Total loan & Advances to Total deposit (LA/TD) and the ratio of loan loss provision to classified loans (LLP/CL) as measures of cred

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McKee, Gregory, and Albert Kagan. "The Impact of Sarbanes–Oxley and Dodd–Frank Legislation on Loan Loss Provisioning in US Banks." Review of Pacific Basin Financial Markets and Policies 23, no. 04 (2020): 2050028. http://dx.doi.org/10.1142/s0219091520500289.

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The Sarbanes–Oxley Act (SOX) of 2002 and the 2010 Dodd–Frank Wall Street Reform and Consumer Protection Act (DFA) were passed to address weaknesses in the internal control environment of the firm. Elements of these Acts reduce risky behavior of financial institutions by reducing informational asymmetry with borrowers. An important element of managing earnings quality in financial institutions is the loss provision, an annual expense set aside for uncollected loan and lease payments. These Acts affect the selection of loss provision expense levels in distinct ways. Using a dataset of community

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Sultana, Afrin, and Talatu Jalloh. "Loan Loss Provisioning and Profitability of the Private Commercial Banks of Bangladesh." International Journal of Advanced Studies of Economics and Public Sector Management 13, no. 1 (2025): 88–98. https://doi.org/10.48028/iiprds/ijasepsm.v13.i1.07.

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Loan Loss Provisioning is a major regulatory requirement for banks to maintain the stability of financial performance. In Bangladesh, non- performing loans (NPLs), are considered as the biggest challenge of the banking sector. Thus, loan loss provisioning has been an obligatory as well as financial risk management tool for the banks. This study aims to find out the impact of loan loss provisioning on the banks' profitability measured in terms of ROA and ROE. The study covers twenty private commercial banks operating in Bangladesh. The study concentrated the bank specific variables such as bank

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Sultana, Afrin, and Talatu Jalloh. "Loan Loss Provisioning and Profitability of the Private Commercial Banks of Bangladesh." International Journal of Economics and Financial Issues 15, no. 2 (2025): 39–45. https://doi.org/10.32479/ijefi.17439.

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Loan Loss Provisioning is a major regulatory requirement for banks to maintain the stability of financial performance. In Bangladesh, non-performing loans (NPLs), are considered as the biggest challenge of the banking sector. Thus, loan loss provisioning has been an obligatory as well as financial risk management tool for the banks. This study aims to find out the impact of loan loss provisioning on the banks’ profitability measured in terms of ROA and ROE. The study covers twenty private commercial banks operating in Bangladesh. The study concentrated the bank specific variables such as bank

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Nguyen, Dung Thi Thuy. "Factors Affecting Loan Loss Provisions during the Covid-19 Pandemic – The Case of Commercial Banks in Vietnam." European Journal of Business and Management Research 7, no. 3 (2022): 91–95. http://dx.doi.org/10.24018/ejbmr.2022.7.3.1421.

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Credit is considered a crucial activity of commercial banks; it accounts for the most significant proportion of the bank's total assets and is also an activity that carries great risks. The study uses OLS, FEM, REM, and FGLS to assess the factors affecting loan loss provisions (LLPs) of 20 Vietnamese commercial banks during the Covid-19 pandemic from Q1/2020 to Q4/2021. The result of the model is based on FGLS to overcome the phenomenon of heteroscedasticity after using estimation by OLS, FEM, REM, showing that the factors affecting LLP of Vietnamese commercial banks during the Covid pandemic

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Irchani, Ervin. "Analysis of Capital Structure and Non Performing Loans on Financial Performance in the Activity Management Unit (UPK) of Boyolali District in 2022-2023." Journal of International Accounting, Taxation and Information Systems 2, no. 1 (2025): 93–112. https://doi.org/10.70865/jiatis.v2i1.97.

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This research investigates how Debt-to-Equity Ratio (DER), Equity Ratio (ER), Non-Performing Loans (NPL), and Loan Loss Provision (LLP) impact the financial performance, as measured by Return on Assets (ROA), in Activity Management Units (UPK) located in Boyolali Regency. A method of purposive sampling was employed to choose 15 UPKs from various regions within the district. Data analysis employed classical assumption tests and hypothesis testing through F-tests, t-tests, and R-square analysis. Results reveal that while Debt-to-Equity Ratio and Equity Ratio individually do not significantly aff

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Abu-Serdaneh, Jamal. "Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality." Journal of Financial Reporting and Accounting 16, no. 4 (2018): 677–93. http://dx.doi.org/10.1108/jfra-06-2016-0041.

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Purpose The purpose of this paper is to investigate if Jordanian banks using provision accounts as a technique to smooth income, manage capital ratio, signal future earning and test other determinants affecting provision accounts. Design/methodology/approach The study was conducted on all Jordanian listed banks, and it covers the period 2005-2014. Different models are applied to test the dependent variables (loan loss provision [LLP] accounts) and its effects on different explanatory variables by using several statistical techniques (e.g. multiple regression). Findings The results show that th

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Hasan, Rashedul, Mohammad Kabir Hassan, and Jiayuan Tian. "DO POLITICALLY CONNECTED BANKS PERFORM BETTER IN A DEMOCRATIC ENVIRONMENT?" Journal of Central Banking Law and Institutions 3, no. 2 (2024): 239–60. http://dx.doi.org/10.21098/jcli.v3i2.173.

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This paper elucidates the intricate relationship among bank performance, political connections, and the democratic environment. The existing body of evidence is notably limited in illustrating the impact of a democratic environment on bank performance. Our study examines a sample of 397 banks spanning 14 countries and districts, encompassing both politically affiliated and non-politically affiliated banks in both democratic and non-democratic settings. The empirical findings reveal a reduction in non-performing loans but an escalation in loan loss provision within a democratic environment. Thi

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Araújo, Antônio, Paulo Lustosa, and José Dantas. "The Cyclicality of Loan Loss Provision in Brazilian Commercial Banks." Brazilian Business Review 15, no. 3 (2018): 246–61. http://dx.doi.org/10.15728/bbr.2018.15.3.3.

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Yeh, Tsai-lien. "Bank loan loss provision decisions: Empirical analysis of Taiwanese banks." Journal of Financial Services Marketing 14, no. 4 (2010): 278–89. http://dx.doi.org/10.1057/fsm.2009.27.

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Tran, Dung Viet, M. Kabir Hassan, and Reza Houston. "Discretionary loan loss provision behavior in the US banking industry." Review of Quantitative Finance and Accounting 55, no. 2 (2019): 605–45. http://dx.doi.org/10.1007/s11156-019-00854-z.

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Kaphle, Deepak Prasad. "Comparative study on Credit Performance of NABIL Bank Limited and Nepal Bank Limited." Journal of Balkumari College 13, no. 1 (2024): 27–32. http://dx.doi.org/10.3126/jbkc.v13i1.69495.

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This study researches into the relationship between credit performance and profitability in Nabil Bank and Nepal Bank Limited. Employing linear multiple regression analysis on ten years of financial data (2013/14 - 2022/23), the research explores how credit-related factors influence a key profitability metric - Return on Assets (ROA). The analysis in SPSS software facilitates a comparison between the two banks, highlighting how credit variables exert varying degrees of influence on their ROA. Interestingly, credit factors hold a stronger explanatory power for Nabil Bank’s profitability. Conver

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Putri, Mia Ivana Gunawan, and Elsa Imelda. "THE IMPACT OF DIVERSIFICATION, SIZE, GROWTH, LOAN, DEPOSIT, EQUITY, AND LLP ON BANK RISK DURING THE COVID-19 PANDEMIC." International Journal of Application on Economics and Business 1, no. 4 (2023): 2000–2010. http://dx.doi.org/10.24912/ijaeb.v1i4.2000-2010.

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This research aims to obtain empirical evidence about the effect of revenue diversification, firm size, firm growth, loan, deposit, equity, and loan loss provision on bank risk during the COVID-19 pandemic in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. The number of samples was 29 banking companies selected by purposive sampling method. The data were processed and analyzed using multiple linear regression analysis techniques through EViews 9. The results showed that revenue diversification, firm growth, deposit, and loan loss provision had a signifi

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Ashraf, Ali, M. Kabir Hassan, Kyle J. Putnam, and Arja Turunen-Red. "PRUDENTIAL REGULATORY REGIMES, ACCOUNTING STANDARDS, AND EARNINGS MANAGEMENT IN THE BANKING INDUSTRY." Buletin Ekonomi Moneter dan Perbankan 21, no. 3 (2019): 367–94. http://dx.doi.org/10.21098/bemp.v21i3.975.

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We analyze if a change in accounting standard or a change in prudential regulationimpacts banks’ loan loss provision. We find that, in general, the banks using aprinciples-based accounting standard exhibit a lower level of earnings managementcompared to banks using a rules-based accounting standard. When a country movesfrom pro-cyclical macro-prudential regulations to a dynamic provisioning regime,banks are more likely to set aside a larger amount of loan loss provision for the purposeof income smoothing.

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Muhammad, Rislanudeen. "ANALYSIS OF CREDIT RISK, INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA." ASIAN JOURNAL OF ECONOMICS AND BUSINESS 3, no. 2 (2022): 263–89. http://dx.doi.org/10.47509/ajeb.2022.v03i02.05.

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This paper examined the effects of credit risk, intellectual capital as well as credit risk moderated by intellectual capital on financial performance of fifteen listed deposit money banks in Nigeria (DMBs) from 2007 to 2016. Data were sourced from annual reports of banks and Nigerian National Bureau of Statistics and analysed using Generalised Method of Moments (GMM). The study finds that credit risk index by loan loss ratio negatively affects financial performance of the sampled banks; while capital employed efficiency, loan loss provision moderated by intellectual capital, capital adequacy

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