1Master of Financial Risk Management, Beedie School of Business, Simon Fraser University, Vancouver, BC, Canada, Email id: ghafz.reza@gmail.com
2Master of Accounting, East Azerbaijan Science and Research Branch, Islamic Azad University, Tabriz, Iran Email id: samimi.iica@gmail.com
Online published on 22 November, 2022.
With regard to facilitating comparability for investors and providing a better understanding of banks’ financial statements for them as a result of the availability of information about counterparts, this important issue has led to the examination of the relationship between the financial statements comparability and loan-loss provisioning banks. In this research,14 banks authorized to the Tehran stock exchange was investigated in the period of2012-2021. In order to examine the hypotheses, paired sample t-test and panel regression were used. Based on the results, the financial statements comparability has a negative and significant effect on the loan-loss provisioning banks and the abnormal loan-loss provisioning banks. In other words, the loan-loss provisioning and the abnormal loan-loss provisioning in banks with high financial statements comparability is less than the banks with low financial statements comparability.
Abnormal loan-loss provisioning, Financial statements comparability, Loan-loss provisioning
