Volume 14, Issue 2 (Spring 2019)                   J. Mon. Ec. 2019, 14(2): 255-276 | Back to browse issues page

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Safarzadeh Bandari M H, Jafarimanesh I. Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective. J. Mon. Ec.. 2019; 14 (2) :255-276
URL: http://jme.mbri.ac.ir/article-1-374-en.html
1- Shahid Beheshti University
Abstract:   (976 Views)

The purpose of this paper is to study the suitability of loan loss provision (LLP) of Iranian banks when the industry is dealing with earning management behaviors. This goal has been reached using a two-step approach to analyze the discretionary component of LLP and then examine the relevant factors. This empirical study uses an unbalanced panel data of 15 listed banks during the 2006-2017 period. Estimating Iranian banks’ discretionary loan loss provision and ranking them according to the average of DLLP is one of our findings. The results show that there is a significant relationship between DLLP and earning management, capital management, and external financing.

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Type of Study: Original Research - Theoric | Subject: Microeconomics
Received: 23 Jan 2019 | Accepted: 3 Nov 2019 | Published: 5 May 2020

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