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The Procyclicality of Loan Loss Provisions in Islamic Banks
16 references·4 citing·41 second hop
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References

  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 2021Econometric Analysis of Panel Data15,089 cited
  • 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
  • 2004A finite sample correction for the variance of linear efficient two-step GMM estimators5,973 cited
  • 2008Bank Competition and Financial Stability1,220 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 2003Loan loss provisioning and economic slowdowns: too much, too late?817 cited
  • 2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices553 cited
  • 2004Bank provisioning behaviour and procyclicality491 cited
  • 2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited
  • 2007Banks’ procyclical behavior: Does provisioning matter?253 cited
  • 2012Bank competition, crisis and risk taking: Evidence from emerging markets in Asia253 cited

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2007
Use of loan loss provisions for capital, earnings management and signalling by Australian banks
216 cited
  • 2017Bank competition and financial stability200 cited
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    • 2020Financial Inclusion and Bank Stability: Evidence from Europe35 cited
    • 2020Examining the relationship between bank stability and earnings quality in Islamic and conventional banks18 cited
    • 2021Nonperforming loan of European Islamic banks over the economic cycle18 cited
    • 2022EVALUATING INDONESIAN ISLAMIC BANKING SCHOLARLY PUBLICATIONS: A DATA ANALYTICS11 cited