evidence for bank income smoothing using loan loss provisions. There is greater income smoothing in the second-wave Fintech era …This paper analyse banking sector earnings management using loan loss provisions in the Fintech era. The findings show … compared to the first-wave Fintech era, and the presence of strong institutions did not lower income smoothing in the second …

This study investigates the behavior of bank non-performing loans in the Fintech era. Using data from 35 developed … countries from 1998 to 2016, the findings show that non-performing loans are fewer in the second wave Fintech era. Also, bank … non-performing loans are positively related to the state of the business cycle in the second wave Fintech era. Countries …

Financial technology (FinTech) companies are increasingly important in the financial system. We investigate the effect … state affects loan loss provisions of that state's commercial banks. If P2P lending helps borrowers repay their bank loans … the interaction between FinTech firms and traditional financial institutions …

We compare the performance of unsecured personal installment loans made by traditional bank lenders with that of … statistical noise. In 2013 and 2016, the largest bank lenders experienced the highest ratio of nonperformance, the highest … inherent credit risk, rather than by lending inefficiency. LendingClub’s performance was similar to small bank lenders as of …

similar to the high average efficiency of the largest bank lenders - a conclusion that may not be applicable to other fintech …Using 2013 and 2016 data, we compare the performance of unsecured consumer loans made by U.S. bank holding companies to … that of the fintech lender, LendingClub. We focus on the volume of nonperforming unsecured consumer loans and apply a novel …

ongoing tension between privacy protection and credit efficiency. Using a unique applicant-level data from a leading Fintech … device attribute data, not only do sophisticated applicants have incentives to manipulate the data, but also Fintech lenders … information in the initial decision making. Our findings highlight the growing importance of non-traditional data in the digital …