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Do Islamic banks use loan loss provisions to smooth their results?

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References

1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
2002Credit Risk in Two Institutional Regimes: Spanish Commercial and Savings Banks829 cited
2003Loan loss provisioning and economic slowdowns: too much, too late?817 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
1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited
1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
1998The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs340 cited
1988Bank loan-loss provisions and the income-smoothing hypothesis: An empirical analysis, 1976–1984301 cited
1981The Income Smoothing Hypothesis Revisited271 cited
2009Banking supervision and nonperforming loans: a cross‐country analysis222 cited
2008Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes

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198 cited

2002Discretionary accounting and the behavior of Japanese banks under financial duress193 cited

2004Determinants of the Loan Loss Allowance: Some Cross‐Country Comparisons166 cited

Cited by

2017Did corporate governance mechanisms affect earnings management? Further evidence from GCC Islamic banks93 cited
2014The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region92 cited
2020The impact of corporate governance and agency effect on earnings management – A test of the dual banking system83 cited
2018Capital and Earnings Management: Evidence from Alternative Banking Business Models61 cited
2015The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks57 cited
2021Earnings management and internal governance mechanisms: The role of religiosity48 cited
2018Earnings management in financial institutions: A comparative study of Islamic banks and conventional banks in emerging markets43 cited
2018A structural model of “alpha” for the capital adequacy ratios of Islamic banks40 cited
2016The procyclicality of loan loss provisions in Islamic banks40 cited
2020Does Sharia compliance affect financial reporting quality? An evidence from Muslim majority countries33 cited
2012A critique on accounting for the mudarabah contract32 cited
2016The Procyclicality of Loan Loss Provisions in Islamic Banks30 cited
2018Determinants of loan loss provisions of commercial banks in Malaysia29 cited
2016Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective28 cited
2021The influence of earnings management on bank efficiency: the case of frontier markets25 cited
2011The nature of smoothing returns practices: the case of Islamic banks25 cited