future earnings behavior of loss versus profit firms partially explain the contrasting results in prior studies. To conclude …

pronounced for hard-to-value firms, such as those reporting losses (Baker and Wurgler 2006). Using investor expectations of … for loss firms relative to profit firms. We also document predictable cross-sectional variation within losses, with the …

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss … their timeliness of loss recognition in any of these specifications - a result that appears surprising in light of the more …-GAAP ; Timely loss recognition ; Conservatism …

incurred loss model (IL) and a current expected credit loss model (CECL). Relative to IL, CECL improves efficiency by enabling …

This study examines the incremental information in loss firms' non‐GAAP earnings disclosures relative to GAAP earnings …. Using a large sample obtained through textual analysis and hand‐collection, we posit and find that loss firms' non …‐GAAP earnings exclusions offset the low informativeness of GAAP losses for forecasting and valuation. Loss firms' non‐GAAP earnings …

This study examines the incremental information in loss firms' non-GAAP earnings disclosures relative to GAAP earnings …. Using a large sample obtained through textual analysis and hand-collection, we posit and find that loss firms' non …-GAAP earnings exclusions offset the low informativeness of GAAP losses for forecasting and valuation. Loss firms' non-GAAP earnings …

finds that banks that record timelier loan loss provisions originate more loans during downturns, consistent with loan-loss … risk modeling disciplines both their loan loss provisions and loan origination. We identify two forms of credit risk … associated with their loan-loss-provision timeliness, with the ability of their provisions to predict future loan charge …

loan loss provisions, inducing a V-shaped relation between loan loss provisions and nonperforming loan changes. Failure to … the effects of delayed loan loss recognition in prior papers that assumed linearity. Future researchers should either … include net loan charge-offs in linear models of loan loss provisions or explicitly model the asymmetry induced by omitting …

We investigate the relationship between the transparency of loan loss provision disclosures and the provisioning … mandatory disclosures of loan loss provisions. Using proprietary data provided by the national supervisor, we are able to … loss provisions to a lesser extent for income smoothing once they are required to disclose their accounting choice. At the …

loan loss provisions, inducing a V-shaped relation between loan loss provisions and nonperforming loan changes. Failure to … the effects of delayed loan loss recognition in prior papers that assumed linearity. Future researchers should either … include net loan charge-offs in linear models of loan loss provisions or explicitly model the asymmetry induced by omitting …