#2606. Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia

December 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Accounting;
Finance;
Economics and Econometrics;
Places in the authors’ list:
place 1place 2place 3place 4
FreeFreeFreeFree
1050 $940 $820 $700 $
Contract №2606.1 Contract №2606.2 Contract №2606.3 Contract №2606.4
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)

Abstract:
The article examines whether directors with multiple directorships influence the size of banks reserves against possible loan losses in South Asia. The results show that directors with multiple directorships tend to delay recognition of loan loss provisions. In particular, a U-shaped relationship was found between directors with multiple directorships and loan loss provisions, indicating that the delay is more pronounced for moderately busy directors than directors with fewer directors and limited time board of directors.
Keywords:
Banks in South Asia; Financial reporting of banks; Loan loss provisions; Multiple directorships

Contacts :
0