| Variables |
Description |
Proxies |
Expected sign Coefficient |
| Loan Loss Provision |
Loan Loss Provision (LLP) |
Total LLP/ Total assets |
|
| Earning Management |
Earnings before tax and provisions (EBTP) |
EBTP/Total Assets (Frait & Komarkova, 2013) |
Positive (+) |
| Capital Management |
Capital Ratio (CAP) |
Total Capital/Risk Weighted Assets (Packer & Zhu, 2012) |
Negative (-) |
| Bank Specific Variables |
Return on Assets (ROA) |
Net Profit/Total Assets (Taktak et al., 2010) |
Negative (-) |
|
Total Loan (T.L.) |
Total Loan/ Total assets (Packer & Zhu, 2012) |
Positive (+) |
|
Bank Size (SZ) |
Total Assets (Taktak et al., 2010) |
Positive (+) |
|
Loan Growth (L.G.) |
Gross Loan Balance Current Year-Gross Loan Balance previous year/Total Assets (Packer & Zhu, 2012) |
Positive (+) |
