International Journal of Managerial Finance: Volume 16 Issue 4

Bank loan loss provisioning during election years: cross-country evidence

Peterson K. Ozili

The purpose of this paper is to examine bank loan loss provisioning behavior during election years – focusing on the effect of elections on banking sector loan loss provisioning.

Credit access, tax structure and the performance of Malaysian manufacturing SMEs

Calvin W.H. Cheong, Miin Huui Lee, Marc Arul Weissmann

This study investigates the effects of credit access and tax structures on the performance of Manufacturing SMEs in Malaysia.

Lending relationships, credit ratings and bank loan spreads: evidence from Indonesian listed companies

Yane Chandera, Lukas Setia-Atmaja

This study examines the impact of firm-bank relationships on bank loan spreads and the mitigating role of firm credit ratings on that impact.

Income structure, diversification strategy and owners’ benefit in cooperative financial institutions

Hoang Van Cuong, Hiep Ngoc Luu, Loan Quynh Thi Nguyen, Vu Tuan Chu

The purposes of this paper are twofold. First, it analyses the income structure in cooperative financial institutions and examines how traditional and non-traditional incomes are…

Financial restatements and sell-side analysts' stock recommendations: evidence from Malaysia

Ameen Qasem, Norhani Aripin, Wan Nordin Wan-Hussin

The purpose of this paper is to examine the influence of financial restatements on the sell-side analysts' stock recommendations.

CEO inside debt and corporate social responsibility

Shahbaz Sheikh

The purpose of this paper is to empirically examine the relation between incentives from CEO inside debt (deferred compensation and pension benefits) and corporate social…