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Do accounting measurement regimes matter? : a discussion of mark-to-market accounting and liquidity pricing
Sapra, Haresh - In: Journal of accounting & economics 45 (2008) 2/3, pp. 379-387
Persistent link: https://www.econbiz.de/10003747438
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Should banks' stress test results be disclosed? : an analysis of the costs and benefits
Goldberg, Itay; Sapra, Haresh - 2014
Persistent link: https://www.econbiz.de/10010342487
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CECL : Timely Loan Loss Provisioning and Bank Regulation
Mahieux, Lucas - 2020
We investigate how provisioning models affect bank regulation. We study an accuracy vs. timeliness trade-off between an incurred loss model (IL) and a current expected credit loss model (CECL). Relative to IL, CECL improves efficiency by enabling timely intervention to curb inefficient ex post...
Persistent link: https://www.econbiz.de/10012843474
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Interplay between accounting and prudential regulation
Bertomeu, Jeremy; Mahieux, Lucas; Sapra, Haresh - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 29-53
Persistent link: https://www.econbiz.de/10014234196
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CECL : timely loan loss provisioning and bank regulation
Mahieux, Lucas; Sapra, Haresh; Zhang, Gaoqing - In: Journal of accounting research 61 (2023) 1, pp. 3-46
Persistent link: https://www.econbiz.de/10014308287