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 …

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 …

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 (LLP). We compare affected and exogenously unaffected banks using propensity-score-matched difference …

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

integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss …

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

smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking … the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such …

This paper examines the impact of loan loss provisions (LLPs) on return predictability during 1994-2017. We find that …