creditworthiness in a 2×2 between-subjects experiment. Ninety-three United States-based bank loan officers evaluate whether LLA clauses …

debt (corporate bonds) and private debt (bank loans). For this purpose, we estimate logistic regression models and panel … corporate bonds or bank loans. In this study, we are interested in explanatory variables that explain the role of transparency …

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

affect banks' lending decisions, also although corporate sustainability insignificantly influences bank lending decision, it …

asymmetries in bank loan contracting. Utilizing the issuance of SFAS 161, we employ a difference-in-differences design to evaluate … 3,732 bank loans for 1,126 firms in the United States between 2002 and 2017. We find that borrowers whose disclosures … quality after SFAS 161, which helps explain how enhanced DH disclosures affect information asymmetries in bank loan …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper …

' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending … capital distributions. We consider a variety of approaches to address uncertainty regarding the management of bank capital and …

. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and … impact of accounting standard changes on bank behavior and, consequently, on the resilience of corporate and investment banks …