played a pivotal role in refining stress-testing practices, promoting collaboration among central banks and supervisory …

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

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis … includes 78 commercial banks from five BRICS nations and spans 2014 through 2020. To test these hypotheses, the authors …

Effective from January 1, 2018, IFRS 9 changed banks' accounting for the impairment of financial assets by replacing … the incurred credit loss (ICL) model with the expected credit loss (ECL) model, which enhances the timeliness of … accounting for credit losses. Using a sample of international banks from 33 countries, we examine the impact of this shift to the …

’ loan loss provisions (LLP). We compare affected and exogenously unaffected banks using propensity-score-matched difference …This paper studies how a recent, substantial increase in the deposit insurance ceiling impacts discretion in banks …-in-differences. Affected banks post higher values of discretionary LLP, suggesting an income-reducing or conservative bent. Results are …

In 2011, the largest banks were designated as Global Systemically Important Banks (GSIBs) by the Financial Stability … Board. While these banks face closer supervision and additional constraints, they also benefit from an implicit guarantee … from their governments. The changed environment for these very large banks has likely altered their managers’ incentives …

risk taking, or whether it relates to earnings management to meet or beat earnings benchmarks. We find that banks that had … beat earnings benchmarks, we find that abnormal ALL is unrelated to next period's loss avoidance and just meeting or … for opportunistic purposes. They inform policy makers and accounting standard setters on banks' use of accounting …

main risk components, the Probability of Default (PD) and the Loss Given Default (LGD) have been the subject of greater …

-party investors increase the insolvency risk of banks. This is particularly likely if a bank sells the senior tranche and retains a … sufficiently large firstloss position. The results do not rely on banks increasing leverage after the risk transfer, nor on banks … transfers and information asymmetries generally tends to advocate the retention of 'information-sensitive' first-loss positions …