title: Bank-specific decisions and banks’ provisioning behaviour in Nigeria: The role of IFRS adoption and banks’ riskiness
metadata.name: dc.contributor.author
metadata.value: Salami, A. A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2024-07-04T10:44:37Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2024-07-04T10:44:37Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2024-03
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Salami A. A. 2024. Bank-specific decisions and banks’ provisioning behaviour in Nigeria: The role of IFRS adoption and banks’ riskiness. Russian Management Journal 22 (1): 51–85. https://doi.org/10.21638/spbu18.2024.103
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu18.2024.103
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/45679
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Goal: this study examines the relationship between bank loan loss provisioning
  behaviour and various bank-specific decisions on loan loss reporting. The evidence is
  derived from several cases of non-performing exposures of Nigerian deposit money banks.
  Methodology: to investigate the relationship between bank loan loss provisioning
  behaviour and various bank-specific decisions on loan loss reporting there was created
  the loan loss bank-specific decisions index (BDI) according to the International Financial
  Reporting Standards (IFRSs). The hypotheses are tested by using the estimates of panel
  corrected standard errors regression model. Findings: the results showed that
  discretionary adjustments to loan loss provisions (LLPV) are typical of Nigerian banks
  although the earnings manipulations imbedded in discretionary LLPVs (DLPV) are not
  factored in. However, during IFRS a reversal is evident suggesting bank-specific decisions
  prompting increased DLPV except for seemingly financially-distressed banks. These findings
  also confirm the relationship between BDI components and provisioning behaviour in
  individual tests. The study also found out that the provisioning behaviour in Nigeria
  during global financial crisis was pro-cyclical (nonrational) while during the local economic
  recession of 2016–2017, it was counter-cyclical (rational). The latter, which happened during
  the IFRS period, was characterized by income smoothing while the former was addressed
  at the level of bank-specific decisions. Originality and contributions of the author: the
  study contributes to the literature by testing a list of bank-specific factors
  engendering adjustments to loan loss decisions. It is unique in terms of the empirical
  reference to numerous bank-specific decisions as a single factor in accounting for loan
  losses. The paper also establishes the parochial success of institutional changes in the
  corporate Nigeria and offers useful suggestions for the way forward.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: en
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Russian Management Journal;Volume 22; Issue 1
metadata.lang: -
metadata.name: dc.subject
metadata.value: bank-specific decisions
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: loan loss provisions
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: institutional change
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: bank financial health
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Nigeria
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Bank-specific decisions and banks’ provisioning behaviour in Nigeria: The role of IFRS adoption and banks’ riskiness
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 03.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/45679/1/03.pdf
resources.format: Adobe PDF
resources.size: 989,37 kB