[1. Adzis, Abdul A., Tripe, D. W., & Dunmore, P. (2016). IAS 39, income smoothing, and pro-cyclicality: evidence from Hong Kong banks. Journal of Financial Economic Policy, 8(1), 80–94.10.1108/JFEP-05-2015-0026]Search in Google Scholar
[2. Abdul Wahab, H., Saiti, B., Rosly, S. A., & Masih, A. M. M. (2017). Risktaking behavior and capital adequacy in a mixed banking system: new evidence from Malaysia using dynamic OLS and two-step dynamic system GMM estimators. Emerging Markets Finance and Trade, 53(1), 180–198.10.1080/1540496X.2016.1162151]Search in Google Scholar
[3. Acar, M., & Ipci, M. O. (2015). Loan loss provisions and income-smoothing hypothesis: Experience from Turkish banking sector. Journal of Accounting, 5(1), 118–135.]Search in Google Scholar
[4. Adzis, Abdul A., Tripe, D., & Dunmore, P. (2010). International Financial Reporting Standards (IFRS) and income smoothing activities of banks: Evidence from Australia and New Zealand commercial banks.10.2139/ssrn.1717307]Search in Google Scholar
[5. Agarwal, S., Chomsisengphet, S., Liu, C., & Rhee, S. G. (2007). Earnings management behaviors under different economic environments: Evidence from Japanese banks. International Review of Economics & Finance, 16(3), 429–443.10.1016/j.iref.2005.08.003]Search in Google Scholar
[6. Ahmed, A. S., Takeda, C., & Thomas, S. (1999). Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects. Journal of accounting and economics, 28(1), 1–25.10.1016/S0165-4101(99)00017-8]Search in Google Scholar
[7. Ayub, H., & Javeed, A. (2016). Impact and Implications of Capital Adequacy Ratio on the Financing Behaviour: Evidence from Islamic Banks in Pakistan. Journal of Islamic Business and Management Vol, 6(1).]Search in Google Scholar
[8. Balboa, M., López-Espinosa, G., & Rubia, A. (2013). Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions. Journal of Banking & Finance, 37(12), 5186–5207.10.1016/j.jbankfin.2013.05.020]Search in Google Scholar
[9. Bancaria, C. d. B. p. l. v. (2004). International convergence of capital measurement and capital standards: a revised framework: Bank for International Settlements.]Search in Google Scholar
[10. Bayar, Y. (2019). Macroeconomic, Institutional and Bank-Specific Determinants of Non-Performing Loans in Emerging Market Economies: A Dynamic Panel Regression Analysis. Journal of Central Banking Theory and Practice, 8(3), 95–110.10.2478/jcbtp-2019-0026]Search in Google Scholar
[11. Beatty, A., Chamberlain, S. L., & Magliolo, J. (1995). Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of accounting research, 231–261.10.2307/2491487]Search in Google Scholar
[12. Beaver, W. H., & Engel, E. E. (1996). Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of accounting and economics, 22(1–3), 177–206.10.1016/S0165-4101(96)00428-4]Search in Google Scholar
[13. Boulila Taktak, N., Ben Slama Zouari, S., & Boudriga, A. (2010). Do Islamic banks use loan loss provisions to smooth their results? Journal of Islamic Accounting and Business Research, 1(2), 114–127.10.1108/17590811011086714]Search in Google Scholar
[14. Bouvatier, V., & Lepetit, L. (2008). Banks’ procyclical behavior: Does provisioning matter? Journal of international financial markets, institutions and money, 18(5), 513–526.10.1016/j.intfin.2007.07.004]Search in Google Scholar
[15. Bryce, C., Dadoukis, A., Hall, M., Nguyen, L., & Simper, R. (2015). An analysis of loan loss provisioning behaviour in Vietnamese banking. Finance Research Letters, 14, 69–75.10.1016/j.frl.2015.05.014]Search in Google Scholar
[16. Caporale, G. M., Alessi, M., Di Colli, S., & Lopez, J. S. (2015). Loan loss provision: some empirical evidence for Italian banks.10.2139/ssrn.2591834]Search in Google Scholar
[17. Collins, J. H., Shackelford, D. A., & Wahlen, J. M. (1995). Bank differences in the coordination of regulatory capital, earnings, and taxes. Journal of accounting research, 263–291.10.2307/2491488]Search in Google Scholar
[18. Dong, X., Liu, J., & Hu, B. (2012). Research on the relationship of commercial bank’s loan loss provision and earning management and capital management. Journal of Service Science and Management, 5(02), 171.10.4236/jssm.2012.52021]Search in Google Scholar
[19. Dushku, E. (2016). Some Empirical Evidence of Loan Loss Provisions for Albanian Banks. Journal of Central Banking Theory and Practice, 5(2), 157–173.10.1515/jcbtp-2016-0016]Search in Google Scholar
[20. Fernando, W., & Ekanayake, E. (2015). Do commercial banks use loan loss provisions to smooth their income? Empirical evidence from Sri Lankan commercial banks. Journal of Finance and Bank Management, 3(1), 167–179.]Search in Google Scholar
[21. Fonseca, A. R., & Gonzalez, F. (2008). Cross-country determinants of bank income smoothing by managing loan-loss provisions. Journal of Banking & Finance, 32(2), 217–228.10.1016/j.jbankfin.2007.02.012]Search in Google Scholar
[22. Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967–1010.10.2308/accr.2004.79.4.967]Search in Google Scholar
[23. Ghafar b. Ismail, A., Shah Shaharudin, R., & Samudhram, A. R. (2005). Do Malaysian banks manage earnings through loan loss provisions? Journal of financial reporting and accounting, 3(1), 41–47.10.1108/19852510580000336]Search in Google Scholar
[24. Greenawalt, M. B., & Sinkey, J. F. (1988). Bank loan-loss provisions and the income-smoothing hypothesis: an empirical analysis, 1976–1984. Journal of financial services research, 1(4), 301–318.10.1007/BF00235201]Search in Google Scholar
[25. Kanagaretnam, K., Krishnan, G. V., & Lobo, G. J. (2009). Is the market valuation of banks’ loan loss provision conditional on auditor reputation? Journal of Banking & Finance, 33(6), 1039–1047.10.1016/j.jbankfin.2008.10.013]Search in Google Scholar
[26. Kanagaretnam, K., Lobo, G. J., & Mathieu, R. (2003). Managerial incentives for income smoothing through bank loan loss provisions. Review of Quantitative Finance and Accounting, 20(1), 63–80.10.1023/A:1022187622780]Search in Google Scholar
[27. Kanagaretnam, K., Lobo, G. J., & Mathieu, R. (2004). Earnings management to reduce earnings variability: evidence from bank loan loss provisions. Review of Accounting and Finance, 3(1), 128–148.10.1108/eb043399]Search in Google Scholar
[28. Kanagaretnam, K., Lobo, G. J., & YANG, D. H. (2004). Joint tests of signaling and income smoothing through bank loan loss provisions. Contemporary Accounting Research, 21(4), 843–884.10.1506/UDWQ-R7B1-A684-9ECR]Search in Google Scholar
[29. Kim, M.-S., & Kross, W. (1998). The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs. Journal of accounting and economics, 25(1), 69–99.10.1016/S0165-4101(98)00015-9]Search in Google Scholar
[30. Koju, L., Koju, R., & Wang, S. (2018). Macroeconomic and Bank-Specific Determinants of Non-Performing Loans: Evidence from Nepalese Banking System. Journal of Central Banking Theory and Practice, 7(3), 111–138.10.2478/jcbtp-2018-0026]Search in Google Scholar
[31. Kola, F., Gjipali, A., & Sula, E. (2019). Commercial Bank Performance and Credit Risk in Albania. Journal of Central Banking Theory and Practice, 8(3), 161–177.10.2478/jcbtp-2019-0029]Search in Google Scholar
[32. Kwak, W., Lee, H.-Y., & Eldridge, S. W. (2009). Earnings management by Japanese bank managers using discretionary loan loss provisions. Review of Pacific Basin Financial Markets and Policies, 12(01), 1–26.10.1142/S0219091509001526]Search in Google Scholar
[33. Lim, C. Y., & Yong, K. O. (2017). Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord. China Journal of Accounting Research, 10(1), 9–32.10.1016/j.cjar.2016.08.003]Search in Google Scholar
[34. Mashamba, T., & Magweva, R. (2019). Basel III LCR Requirement and Banks’ Deposit Funding: Empirical Evidence from Emerging Markets. Journal of Central Banking Theory and Practice, 8(2), 101–128.10.2478/jcbtp-2019-0016]Search in Google Scholar
[35. Ozili, P. K., & Outa, E. (2017). Bank loan loss provisions research: A review. Borsa Istanbul Review, 17(3), 144–163.10.1016/j.bir.2017.05.001]Search in Google Scholar
[36. Pérez, D., Salas-Fumás, V., & Saurina, J. (2006). Earnings and capital management in alternative loan loss provision regulatory regimes (No. 0614).]Search in Google Scholar
[37. Rashid, A., & Khalid, M. (2018). An Assessment Of Bank Capital Effects On Bank-Risk-Taking In Pakistan. Pakistan Journal of Applied Economics, 28(2), 213–234.]Search in Google Scholar
[38. Sakti, M. R. P., Tareq, M. A., Saiti, B., & Akhtar, T. (2017). Capital structure of Islamic banks: a critical review of theoretical and empirical research. Qualitative Research in Financial Markets, 9(3), 292–308.10.1108/QRFM-01-2017-0007]Search in Google Scholar
[39. Shaharudin, R. S. (2004). A review on accounts manipulation via loan loss provisions to manage regulatory capital and earnings along business cycle. Jurnal Ekonomi Malaysia, 38, 99–123.]Search in Google Scholar
[40. Shawtari, F. A., Saiti, B., Razak, S. H. A., & Ariff, M. (2015). The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks. Borsa Istanbul Review, 15(4), 272–282.10.1016/j.bir.2015.06.002]Search in Google Scholar
[41. Skała, D. (2015). Saving on a Rainy Day? Income Smoothing and Procyclicality of Loan-Loss Provisions in Central European Banks. International Finance, 18(1), 25–46.10.1111/1468-2362.12058]Search in Google Scholar
[42. Topbaş, T. N. (2018). Are Capital Ratios Procyclical? Evidence from Turkish Banking Data. Journal of Central Banking Theory and Practice, 7(3), 159–180.10.2478/jcbtp-2018-0028]Search in Google Scholar
[43. Wahlen, J. M. (1994). The nature of information in commercial bank loan loss disclosures. Accounting Review, 455–478.]Search in Google Scholar
[44. Zoubi, T. A., & Al-Khazali, O. (2007). Empirical testing of the loss provisions of banks in the GCC region. Managerial Finance, 33(7), 500–511.10.1108/03074350710753771]Search in Google Scholar