. Supervisors forcing banks to recognize losses could choke off lending and amplify local economic woes. But stricter supervision … could also change how banks assess and manage loans. Estimating such effects is challenging. We exploit the extinction of … first show that the OTS replacement indeed resulted in stricter supervision of former OTS banks. Next, we analyze the …

. Forcing banks to recognize losses could choke off lending and amplify local economic woes, especially after financial crises …. But stricter supervision could also lead to changes in how banks assess loans and manage their loan portfolios. Estimating … former OTS banks. We then analyze the lending effects of this regulatory change and show that former OTS banks increase small …

We analyse the impact of the adoption of expected credit loss accounting (IFRS 9) on the timeliness and potential … procyclicality of banks' loan loss provisioning. We use granular loan-level data from the euro area's credit register and investigate …. Additionally, banks with a larger capital headroom provision significantly more, particularly for loans using IFRS 9. This suggests …

incurred loss model (IL) and a current expected credit loss model (CECL). Relative to IL, CECL improves efficiency by enabling … false alarms. However, from a real effects perspective, our analysis uncovers a potential cost of CECL: banks respond to …

College) gave the SUERF 2015 Annual Lecture on Capital and Banks. The conference focused on core aspects of banking reform …

potential failure of banks. The paper compares four criteria for failure: one economic, two legal and one regulatory. It is … banks …

I examine whether bank regulators and external auditors have conflicting effects on loan loss provision timeliness, an … auditors are the dominating group as audited banks attain a similar level of timeliness regardless of the extent of regulatory … scrutiny. Collectively, this suggests that regulators and auditors differentially influence loan loss provisions …

Business cycles imply liquidity risks for banks. This paper explores how these risks influence bank lending over the … cycle. With forward-looking banks, lending cycles, credit booms and busts, or suppressed and highly fragile bank systems can …

College) gave the SUERF 2015 Annual Lecture on Capital and Banks. The conference focused on core aspects of banking reform …