CECL : timely loan loss provisioning and bank regulation
Lucas Mahieux, Haresh Sapra, and Gaoqing Zhang
| Year of publication: |
2023
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|---|---|
| Authors: | Mahieux, Lucas ; Sapra, Haresh ; Zhang, Gaoqing |
| Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 61.2023, 1, p. 3-46
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| Subject: | accounting provisions | banking regulation | capital requirements | CECL | expected loss model | IFRS 9 | incurred loss model | loan loss provisioning | real effects | regulatory intervention | Basler Akkord | Basel Accord | Bankenregulierung | Bank regulation | Kreditrisiko | Credit risk | Verlust | Loss | Kreditgeschäft | Bank lending | Theorie | Theory | IFRS | Bankenaufsicht | Banking supervision |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-679X.12463 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014308287