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Article
Publication date: 1 January 2002

Abd. Ghafar Ismail and Adelina Tan Be Lay

This study develops a model for loan loss provision which follows the accounting practice in Malaysia. Banks are subject to generally accepted accounting principles (GAAP) in…

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Abstract

This study develops a model for loan loss provision which follows the accounting practice in Malaysia. Banks are subject to generally accepted accounting principles (GAAP) in disclosing the loan loss provision. However, the expected loan losses factor should also be taken into account to counter unexpected situations. Prior studies show that banks tend to manipulate the loan loss provision through discretionary accruals for income smoothing purposes. Since the loan loss provision is important to banks' income, this study will determine factors that influence the provision. Empirical evidence state that the loan loss provision is positively related to non‐performing loans, loan loss allowance and write‐offs. Estimation results using ordinary least squares regression prove that the banks follow GAAP guidelines, whereby the loan loss provision depends on the beginning balance and the current write‐offs. In addition, the banks should also consider the expected non‐performing loans in providing loan loss provisions. In determining loan losses, the performance of each economic sector should also be considered due to different default risks.

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Asian Review of Accounting, vol. 10 no. 1
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 27 November 2023

Marjut Jyrkinen, Mira Karjalainen and Linda McKie

This chapter draws from research on aesthetic labour, gender, management and organisation studies and research on women's careers. We base our analysis on two empirical data sets…

Abstract

This chapter draws from research on aesthetic labour, gender, management and organisation studies and research on women's careers. We base our analysis on two empirical data sets, namely interviews with women mid-managers in Finland and Scotland, and interviews with highly positioned expert women in Finland in knowledge work. Women in different phases of their careers and life experience manifold pressures on appearances, and are increasingly aware of the demands to ‘look good and sound right’. We address how these pressures impact on women managers' and experts' well-being and career plans.

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The Emerald Handbook of Appearance in the Workplace
Type: Book
ISBN: 978-1-80071-174-7

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