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Zagreb International Review of Economics and Business
Volume 25 (2022): Issue 2 (November 2022)
Open Access
Accounting Discretion, Loan Loss Provision in Financial Distress: Evidence from Commercial Banks
Amina Malik
Amina Malik
,
Shahab Ud Din
Shahab Ud Din
,
Khuram Shafi
Khuram Shafi
,
Babar Zaheer Butt
Babar Zaheer Butt
and
Haroon Aziz
Haroon Aziz
| Nov 20, 2022
Zagreb International Review of Economics and Business
Volume 25 (2022): Issue 2 (November 2022)
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Published Online:
Nov 20, 2022
Page range:
1 - 18
DOI:
https://doi.org/10.2478/zireb-2022-0012
Keywords
Financial distress
,
Z-Score
,
Discretionary loan loss provisions and Non-discretionary loan loss provisions
© 2022 Amina Malik et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Amina Malik
PhD Scholar, National Defence University,
Islamabad, Pakistan
Shahab Ud Din
Associate Professor, Management Sciences, Karakoram International University,
Pakistan
Khuram Shafi
Associate Professor, Management Sciences COMSATS University Islamabad
Pakistan
Babar Zaheer Butt
Post Doctorate Research Fellow, Tohoku University of Community Service & Science,
Japan
Haroon Aziz
Senior Accounts Officer, All Pakistan Textile Mills Association