Does current expected credit loss accounting reflect a best estimate? : time series evidence from credit loss reporting
Year of publication: |
2023
|
---|---|
Authors: | Pinello, Arianna S. ; Puschaver, Ernest Lee |
Published in: |
Accounting & taxation : AT. - Hilo, Hawaii : IBFR, ISSN 1944-592X, ZDB-ID 2536580-0. - Vol. 15.2023, 1, p. 83-103
|
Subject: | CECL | Credit Losses | PCL | ACL | Provision for Credit Losses | Allowance for Credit Losses |
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