A BIBLIOMETRIC MAPPING OF LOAN LOSS PROVISIONS RESEARCH: LINKING EARNINGS MANAGEMENT, CREDIT RISK, AND THE FUTURE INTEGRATION OF BEHAVIOURAL ACCOUNTING

Abstract

This study aims to map the intellectual structure and research trends in loan loss provisions (LLP) through a bibliometric analysis of 581 Scopus-indexed articles from 2016 to 2026. Using VOS-viewer, the study visualizes keyword co-occurrence networks to identify dominant themes, research clusters, and conceptual linkages within the literature. The results indicate that loan loss provisions function as the central node, strongly interconnected with key topics such as earnings management, income smoothing, credit risk, and banking. The network analysis reveals several major research clusters: (1) financial reporting and earnings management, emphasizing discretionary behaviour and accounting quality; (2) credit risk and banking performance, focusing on risk assessment, efficiency, and financial stability; (3) macroeconomic and regulatory dimensions, including IFRS 9, expected credit loss, and economic policy uncertainty; and (4) governance and regulatory frameworks, such as bank supervision, audit quality, and market discipline. Furthermore, the findings demonstrate that prior studies are predominantly quantitative and concentrate on financial and risk-based indicators. Although elements of managerial discretion and behavioural tendencies are implicitly present, they have not been systematically developed within a behavioural accounting framework. This highlights a significant theoretical gap in integrating behavioural accounting perspectives into LLP risk modelling. This study contributes by providing a comprehensive bibliometric overview and proposing future research directions that emphasize integrating behavioural factors into risk modelling frameworks to enhance the accuracy, transparency, and reliability of loan loss provisioning practices.