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Islamic bank incentives and discretionary loan loss provisions
16 references·11 citing·40 second hop
Islamic bank incentives and discretionary loan loss provisions (2014)Islamic bank incentives and discretionary…Financial Stability Review (2011)Financial Stability ReviewIslamic Banks and Financial Stability (2008)Islamic Banks and Financial S…Cross-country determinants of bank income smoothing by managing loan-loss provisions (2007)Cross-country determinants of…Determinants of Islamic Banking Profitability (2005)Determinants of Islamic Banki…The institutional memory hypothesis and the procyclicality of bank lending behavior (2004)The institutional memory hypo…Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions* (2004)Joint Tests of Signaling and …Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Loan loss provisioning and economic slowdowns: too much, too late? (2003)Loan loss provisioning and ec…Product Mix and Earnings Volatility at Commercial Banks: Evidence from a Degree of Total Leverage Model (2001)Product Mix and Earnings Vola…Islamic Banks and Investment Financing (2000)Islamic Banks and Investment …Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …Islamic Banks and Investment Financing (1996)Islamic Banks and Investment …Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Why Bank Credit Policies Fluc…The Nature of Information in Commercial Bank Loan Loss Disclosures. 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Evidence from conventional and Islamic banks (2020)What are the bank specific an…Equity Pricing in Islamic Banks: International Evidence (2018)Equity Pricing in Islamic Ban…Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets (2018)Earnings management in financ…The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis (2016)The determinants and value re…Reprint of Economic turmoil and Islamic banking: Evidence from the Gulf Cooperation Council (2016)Reprint of Economic turmoil a…Pricing beliefs: Empirical evidence from the implied cost of deposit insurance for Islamic banks (2016)Pricing beliefs: Empirical ev…The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks (2015)The impact of efficiency on d…Comparative Performance Analysis between Conventional and Islamic Banks in Bangladesh- An Application of Binary Logistic Regression (2015)Comparative Performance Analy…Specification Tests in Econometrics (1978)The crisis of fair-value accounting: Making sense of the recent debate (2009)Is there a diversification discount in financial conglomerates? 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References

  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2008Islamic Banks and Financial Stability1,150 cited
  • 2011Financial Stability Review1,137 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 2001Product Mix and Earnings Volatility at Commercial Banks: Evidence from a Degree of Total Leverage Model845 cited
  • 2003Loan loss provisioning and economic slowdowns: too much, too late?817 cited
  • 1994Why Bank Credit Policies Fluctuate: A Theory and Some Evidence807 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 2005Determinants of Islamic Banking Profitability588 cited
  • 2004The institutional memory hypothesis and the procyclicality of bank lending behavior585 cited
  • 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
  • 2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited
  • 2000Islamic Banks and Investment Financing450 cited
  • 2004Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*

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268 cited
  • 1996Islamic Banks and Investment Financing241 cited
  • Cited by

    • 2015The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks57 cited
    • 2016Pricing beliefs: Empirical evidence from the implied cost of deposit insurance for Islamic banks51 cited
    • 2022Sharia governance standards and the role of AAOIFI: a comprehensive literature review and future research agenda51 cited
    • 2016The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis50 cited
    • 2016Reprint of Economic turmoil and Islamic banking: Evidence from the Gulf Cooperation Council45 cited
    • 2018Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets43 cited
    • 2021Impact of bank regulation on risk of Islamic and conventional banks32 cited
    • 2018Equity Pricing in Islamic Banks: International Evidence29 cited
    • 2020What are the bank specific and macroeconomic elements influence non-performing loans in Bangladesh? Evidence from conventional and Islamic banks25 cited
    • 2015Comparative Performance Analysis between Conventional and Islamic Banks in Bangladesh- An Application of Binary Logistic Regression23 cited
    • 2022Can Shari’ah supervisory board and Islamic bank characteristics reduce tax avoidance? Evidence in Indonesia and Malaysia19 cited