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Empirical testing of the loss provisions of banks in the GCC region

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References

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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
2004Determinants of the Loan Loss Allowance: Some Cross‐Country Comparisons166 cited
2001Bank Managers' Heterogeneous Decisions on Discretionary Loan Loss Provisions

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139 cited

2004Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions135 cited

2003Determinants of signaling by banks through loan loss provisions135 cited

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