What do analysts' provision forecasts tell us about expected credit loss recognition?
Year of publication: |
2021
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Authors: | Beatty, Anne ; Liao, Scott |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 1, p. 1-21
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Subject: | bank | CECL | incurred loss | loan loss provisioning | loss forecasts | timeless | Kreditrisiko | Credit risk | Prognoseverfahren | Forecasting model | Verlust | Loss | Kreditgeschäft | Bank lending | Prognose | Forecast | Basler Akkord | Basel Accord | Finanzanalyse | Financial analysis |
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