terms of mortgage loss. Focusing on conforming loans, we start by showing that the local risk-taking atmosphere is … local risktaking atmosphere is positively correlated with default likelihood and loss upon default. Notably, lenders appear …

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 …

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 …