This study investigates whether managers use gains from asset securitizations to substitute loan loss provision (LLP … for accounting standards by informing the effect of risk retention that I measure through earnings management techniques …

deductibility of loan loss provisions. Using an international sample of banks, we find that the loan loss provision is increasing in … corporate tax system's encouragement of timelier loan loss recognition: the extent to which future and current loan portfolio … quality deteriorations are incorporated into the loan loss provision is increasing in the tax rate when general provisions are …

. Deposits are insured by the government, with a premium paid by the deposit bank equal to its expected loss on the deposits. We … define the bank's capital shortfall in the crisis as the expected loss on deposits under stress. We calibrate the model on … the U.S. economy and show how this measure of stressed expected loss behaves for different calibrations of the model. A 40 …

Based on unique data we show that macro variables, the default rate and loss given default of bank loans share common … variation in the proportion of these two types drives the cyclic behavior of the loss given default, and constitutes the links …

the effect of entry threat on incumbent banks' loan loss provisions. Incumbents exposed to entry threat have offsetting …

In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1 …

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 …

The new accounting standard requires that _nancial institutions provision for life-time expected losses on their loan … application of the model, we construct a proxy for expected lifetime losses and measure expected loss overhang (Bushman and … loss overhang distorting banks' real decisions. The model serves as a useful benchmark to evaluate the timeliness of …

This paper shows that the revised loan loss provisioning based on the International Financial Reporting Standards (IFRS …) and the US Generally Accepted Accounting Principles (GAAP) implies a reduction of Tier 1 capital. The paper finds in a …

. Deteriorating deficits are associated with increasing financial distress of the banking sector and higher levels of loan loss …