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 …

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 …

This study investigates the non-discretionary determinants of bank loan loss provisions in Africa after controlling for … banks have higher loan-to-asset ratios. Also, larger banks in financially developed African countries have fewer loan loss …

The Current Expected Credit Loss (CECL) framework represents a new approach for calculating the allowance for credit …, a key implementation element. Our analysis focuses on three major themes: defaults, balances, and credit loss. Our …

The Current Expected Credit Loss (CECL) framework represents a new approach for calculating the allowance for credit …, a key implementation element. Our analysis focuses on three major themes: defaults, balances, and credit loss. Our …

Bank regulators and academics have long conjectured the beneficial effects of smoothing in loan loss provisions (i … highlight the tradeoff between bank stability and transparency inherent in smoothing loan loss provisions – while proactive …

beat earnings benchmarks, we find that abnormal ALL is unrelated to next period's loss avoidance and just meeting or … discretion as a means to build a cushion against future credit losses as they transition from the incurred loss model to the … expected loss model for loan loss accounting …

Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in … the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new … expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …

the incurred credit loss (ICL) model with the expected credit loss (ECL) model, which enhances the timeliness of … ECL model on loan loss recognition timeliness (LLRT). The results of our difference-in-differences analysis reveal that …