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Cyber attacks, discretionary loan loss provisions, and banks' earnings management
Jin, Justin Y.; Li, Na; Liu, Suyi; Nainar, S. M. - In: Finance research letters 54 (2023), pp. 1-6
Persistent link: https://www.econbiz.de/10014472646
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What drives discretionary loan loss provisions? : the role of banks' business model, listing status and COVID-19 crisis in the European banking sector
Allini, Alessandra; Meucci, Fiorenza; Spagnuolo, Flavio; … - In: Financial reporting : journal of financial communication (2023) 2, pp. 71-96
Persistent link: https://www.econbiz.de/10014475732
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Benchmarking loss given default discount rates
Scheule, Harald; Jortzik, Stephan - In: The journal of risk model validation 14 (2020) 3, pp. 53-96
Persistent link: https://www.econbiz.de/10014336010
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The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - In: Journal of financial services research 64 (2023) 3, pp. 303-324
Persistent link: https://www.econbiz.de/10014444199
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Fiscal support and banks' loan loss provisions during the COVID-19 crisis
Degryse, Hans; Huylebroek, Cédric - In: Journal of financial stability 67 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014455487
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Keeping up with the Joneses? : evidence from peer performance in the banking industry
Dbouk, Wassim; Kryzanowski, Lawrence - In: Financial markets, institutions & instruments 32 (2023) 4, pp. 171-194
Persistent link: https://www.econbiz.de/10014427621
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The impact of tighter banking regulation on bank loan loss provisioning : empirical evidence from a quasi-natural experiment
Hiep Ngoc Luu; Phuong-Tra Vu; Nguyen, Dung Thuy Thi; … - In: Journal of financial regulation and compliance 31 (2023) 5, pp. 696-713
Persistent link: https://www.econbiz.de/10014430370
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Banking with overreaction
Parija, Arpit Kumar; Mathur, Vipul - 2023
Persistent link: https://www.econbiz.de/10014387910
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Current expected credit losses (CECL) standard and banks' information production
Kim, Sehwa; Kim, Seil; Kleymenova, Anya; Li, Rongchen - 2023 - This version: July 2023
Persistent link: https://www.econbiz.de/10014388458
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Banks' credit loss forecasts : lessons from supervisory data
Birn, Martin; Corrias, Renzo; Schmieder, Christian; … - 2023
Persistent link: https://www.econbiz.de/10014414217