Academic research on loan loss provisioning and the earlier incurred credit losses (ICL) model has a long tradition in … extend the research field with an empirical contribution to the recognition of Loan Loss Provisions (LLPs) based on the … Expected Credit Loss model (ECL). By using a Difference-in-Differences research design, this paper aims to investigate the …

risk-taking discipline. Thus, proposals to change loan loss accounting embed significant risks of unintended consequences …

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 …

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how …

valuation in the presence of taxation. However, the known models usually assume a perfect loss offset. If this assumption is … - under specific conditions - at a later point in time. Firm values may be considerably lower under imperfect loss offset …