, and validation for Current Expected Credit Loss (CECL), International Financial Reporting Standard 9 (IFRS9), Basel … Techniques -- Allowance for Credit Loss and CECL -- Capital Management and Risk Weighted Asset -- Stress Test and CCAR …

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 …

This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

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 …