期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2018
卷号：7
期号：2
页码：49-55
DOI：10.5923/j.ijfa.20180702.04
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Purpose: The study examine the effect of loan loss provision on earnings management of listed DMBs in Nigeria. Using Chang, Shen and Fang (2008) model. Methodology: Earnings management variables comprises loan loss provision, total assets, loan charge off and beginning balance of loan loss. The population consist of 15 listed DMBs in Nigeria as at 2015. Annual reports were used to obtain data and accounts of banks which covers the period from 2008-2015. Panel regression technique was adopted and Stata 13 used as tool of data analysis. Findings: The findings revealed that, all the variables (loan loss provision, total assets, loan charge off and beginning balance of loan loss) have significant effect on discretionary loan loss provision of the banks. Practical Implications: Interested researchers in the area of earnings management of financial sector should consider the use of Chang, Shen and Fang (2008) model. Originality: The use Chang et al model to examine the level of earnings management of banks in Nigeria.
关键词：Earnings Management; Discretionary Loan loss provision; DMB’s
