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Accounting Discretion, Loan Loss Provision in Financial Distress: Evidence from Commercial Banks Cover

Accounting Discretion, Loan Loss Provision in Financial Distress: Evidence from Commercial Banks

Zagreb International Review of Economics and Business
Volume 25 (2022): Issue 2 (November 2022)
By: Amina Malik,  Shahab Ud Din,  Khuram Shafi,  Babar Zaheer Butt and  Haroon Aziz  
Open Access
|Nov 2022

Authors

Amina Malik

amina_malik_2000@yahoo.com

PhD Scholar, National Defence University, Islamabad, Pakistan

Shahab Ud Din

shahabuddin@kiu.edu.pk

Associate Professor, Management Sciences, Karakoram International University, Pakistan

Khuram Shafi

shafikhuram@yahoo.com

Associate Professor, Management Sciences, COMSATS University Islamabad, Pakistan

Babar Zaheer Butt

babarzb@gmail.com

Post Doctorate Research Fellow, Tohoku University of Community Service & Science, Japan

Haroon Aziz

haroonpvma@gmail.com

Senior Accounts Officer, All Pakistan Textile Mills Association
DOI: https://doi.org/10.2478/zireb-2022-0012 | Journal eISSN: 1849-1162 | Journal ISSN: 1331-5609
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Language: English
Page range: 1 - 18
Published on: Nov 20, 2022
Published by: University of Zagreb, Faculty of Economics & Business
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
Financial distress,
Z-Score,
Discretionary loan loss provisions and Non-discretionary loan loss provisions
Related subjects:
Business and economics,
Political economics,
Macroeconomics,
Public finance and fiscal theory,
Business management,
Marketing, sales, customer relations,
Management, organization, corporate governance

© 2022 Amina Malik, Shahab Ud Din, Khuram Shafi, Babar Zaheer Butt, Haroon Aziz, published by University of Zagreb, Faculty of Economics & Business
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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