Loan loss provision is an important accounting accrual in the banking sector. There have been numerous debates about the determinants of loan loss provision in several contexts. This study extends the debate by investigating the determinants of bank loan loss provision in non-crisis years for 28 countries from 2011 to 2018. The non-crisis years cover the periods after the global financial crisis and the periods before the COVID-19 pandemic while the countries consist of African, European, and Asian countries. Using the generalized linear model regression and the quantile regression methodologies, the results show that institutional quality is a significant determinant of bank loan loss provision, indicating that the presence of strong institutions decreases the size of bank loan loss provision in non-crisis years. In the regional analyses, it was found that economic growth is a significant determinant of bank loan loss provisions in African and Asian countries. Loan loss provision is higher in times of economic prosperity in African and Asian countries. Bank overhead cost is a significant determinant of bank loan loss provisions in Asian countries. Meanwhile, bank loan loss provision determinants are insignificant in European countries.

中文翻译：

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非危机年份银行贷款损失拨备的决定因素：来自非洲、欧洲和亚洲国家的证据

贷款损失准备金是银行业一项重要的会计应计项目。在多种情况下，关于贷款损失拨备的决定因素存在着许多争论。本研究通过调查 28 个国家 2011 年至 2018 年非危机年份银行贷款损失拨备的决定因素，扩展了争论。非危机年份涵盖了全球金融危机之后的时期和 COVID-19 大流行之前的时期，而这些国家包括非洲、欧洲和亚洲国家。使用广义线性模型回归和分位数回归方法，结果表明机构质量是银行贷款损失准备的重要决定因素，这表明强大机构的存在降低了非危机年份银行贷款损失准备的规模。区域分析发现，经济增长是非洲和亚洲国家银行贷款损失拨备的重要决定因素。在非洲和亚洲国家经济繁荣时期，贷款损失准备金较高。银行管理费用是亚洲国家银行贷款损失拨备的重要决定因素。与此同时，欧洲国家银行贷款损失拨备的决定因素并不重要。