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

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 …

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 …

which requires the estimation of a Current Expected Credit Loss (ASC 326) which replaces the older well …-looking disclosure of expected loss based on characteristics of the loan portfolio. Moreover, the standard requires that the methodology … loss for accounting purposes …

Banks that follow conditional conservatism in their loan loss accounting treatments benefit from a reduction in crash … risk. The key discretionary loan loss accounting channels are provisions and allowances. We show that conditional … prompting for more conservative bank loan loss accounting does not present a significant opportunity to limit systemic effects …

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

Based on unique data we show that macro variables, the default rate and loss given default of bank loans share common … variation in the proportion of these two types drives the cyclic behavior of the loss given default, and constitutes the links …