Gebhardt, Günther; Novotny-Farkas, Zoltán - 2018
-country comparability and predictive ability of loan loss allowances. Given bank supervisors’ keen interest in comparable and adequate loan …. We find that the application of the incurred loss approach has led to more comparable loan loss allowances. However, some … that the predictive ability of loan loss allowances improved following IFRS adoption. Finally, in supplemental analyses we …