finds that banks that record timelier loan loss provisions originate more loans during downturns, consistent with loan-loss … risk modeling disciplines both their loan loss provisions and loan origination. We identify two forms of credit risk … associated with their loan-loss-provision timeliness, with the ability of their provisions to predict future loan charge …

This paper shows that the revised loan loss provisioning based on the International Financial Reporting Standards (IFRS …

predictability of loan loss provisions (LLP) and potential consequences on market discipline. Specifically, I first investigate … whether the association between recognized loan loss provisions and objective determinants of the incurred loss model (i …-taking incentives. The empirical findings suggest a decrease in the association between loan loss provisions and the determinants of the …

I examine whether bank regulators and external auditors have conflicting effects on loan loss provision timeliness, an … scrutiny. Collectively, this suggests that regulators and auditors differentially influence loan loss provisions …

Academic research on loan loss provisioning and the earlier incurred credit losses (ICL) model has a long tradition in … extend the research field with an empirical contribution to the recognition of Loan Loss Provisions (LLPs) based on the … Expected Credit Loss model (ECL). By using a Difference-in-Differences research design, this paper aims to investigate the …

loan loss provisions, inducing a V-shaped relation between loan loss provisions and nonperforming loan changes. Failure to … the effects of delayed loan loss recognition in prior papers that assumed linearity. Future researchers should either … include net loan charge-offs in linear models of loan loss provisions or explicitly model the asymmetry induced by omitting …

loan loss provisions, inducing a V-shaped relation between loan loss provisions and nonperforming loan changes. Failure to … the effects of delayed loan loss recognition in prior papers that assumed linearity. Future researchers should either … include net loan charge-offs in linear models of loan loss provisions or explicitly model the asymmetry induced by omitting …

capital threshold from 4 to 6 percent. It also emphasizes the need to improve timeliness of loan loss provisions. Using a … sample of European banks, we examine the impact of this regulation on banks’ discretionary loan loss provisioning behavior … discretionary loan loss provisions (DLLPs) for capital management purposes and a corresponding reduction in the use of these …

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 …

, inflation, the short-term interest rate, bank lending, as well as loan loss provisioning by banks (as proxy for credit risk …). Our main findings are that: (i) bank lending and loan loss provisioning are important drivers of business cycle … fluctuations, (ii) loan loss provisioning decreases in relative terms as bank lending increases, and (iii) bank lending is …