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

XML Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

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.

Full-Text [PDF 276 kb]   (810 Downloads)    
Type of Study: Original Research - Theoric | Subject: Microeconomics
Received: 23 Jan 2019 | Accepted: 3 Nov 2019 | Published: 5 May 2020

Add your comments about this article : Your username or Email:

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2022 All Rights Reserved | Journal of Money And Economy

Designed & Developed by : Yektaweb