This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues … for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis …' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … focus on the role of loan loss provisions. We investigate whether banks increase (decrease) loan loss provisions in response … to risks associated with investment in intangible assets. We find that discretionary loan loss provisions are inversely …