This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues … for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis …' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … focus on the role of loan loss provisions. We investigate whether banks increase (decrease) loan loss provisions in response … to risks associated with investment in intangible assets. We find that discretionary loan loss provisions are inversely …

regulatory and accounting standards. Examining a sample of large European banks for the years 2002-2015, we show that regulatory … expected losses, as reflected in loan loss allowances, we establish a theoretical link to asset volatility. We document a … sensitivity regarding loan loss allowances has been insufficient, at least since the financial crisis …

reporting fewer provisions or lower loan losses motivate credit risk teams to game the system that work to determine loan loss … games, they do not care if their behaviour destroys bank value and the informativeness of loan loss provisioning estimates … provisioning discretion of credit risk teams but rather to de-link credit risk teams' bonuses from the magnitude of loan loss …

expected loss model for loan loss accounting … beat earnings benchmarks, we find that abnormal ALL is unrelated to next period's loss avoidance and just meeting or … for opportunistic purposes. They inform policy makers and accounting standard setters on banks' use of accounting …

concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial … discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of … manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite …