profitability owing to increased loan loss provisioning targets. However, over a longer time horizon, lower NPL ratios reduce …

incurred loss model (IL) and a current expected credit loss model (CECL). Relative to IL, CECL improves efficiency by enabling …

cutting back on lending but also by reallocating credit to firms in financial distress with prior underreported loan loss … provisioning. We develop a method to detect when banks delay loss reporting using detailed loan-level data. We then show that the …

of higher PU, banks make more loan loss provisions. This positive association is more pronounced for banks that were … previously less prudent in their risk-taking and loan loss reserving, indicating that less prudent banks are more adversely … the role of loan loss provisions as a signal of expected loan losses. Overall, our paper offers insight into how, in the …

the effect of entry threat on incumbent banks' loan loss provisions. Incumbents exposed to entry threat have offsetting …

’ loan loss provisions (LLP). We compare affected and exogenously unaffected banks using propensity-score-matched difference …