' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

creditworthiness in a 2×2 between-subjects experiment. Ninety-three United States-based bank loan officers evaluate whether LLA clauses …

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper …

We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending … capital distributions. We consider a variety of approaches to address uncertainty regarding the management of bank capital and …

loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross …-country comparability and predictive ability of loan loss allowances. Given bank supervisors’ keen interest in comparable and adequate loan … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption …

. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and … impact of accounting standard changes on bank behavior and, consequently, on the resilience of corporate and investment banks …

voluntary, not mandatory, adoption of IFRS in Nigeria. I find evidence of signaling only after including interaction terms in …) banks have some incentive to signal via LLP in the post-IFRS period relative to the pre-IFRS period (iii) banks have joint … motivations to manipulate LLP and may face trade-offs in the choice of managing regulatory capital or smoothing income in the post-IFRS …