Du, Fang; Hancock, Diana; Hafften, Alexander H. von - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-30
After the 2008 global financial crisis, U.S. bank holding companies needing to cover larger-than-expected loan losses … raised concerns that existing provision accounting may be procyclical. Most related studies have found evidence of …