, 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 …

determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

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

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 …

The Current Expected Credit Loss (CECL) framework represents a new approach for calculating the allowance for credit …, a key implementation element. Our analysis focuses on three major themes: defaults, balances, and credit loss. Our …

The Current Expected Credit Loss (CECL) framework represents a new approach for calculating the allowance for credit …, a key implementation element. Our analysis focuses on three major themes: defaults, balances, and credit loss. Our …

enhance coverage ratios primarily by increasing loan loss reserves rather than by resolving NPLs. …

We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending …