cooperative banks or savings banks tended to be more robust to the financial crisis. We find that the volume of lending (loan loss … increase in loss avoidance behavior specifically for cooperative banks. Cooperative banks are also the group of banks that …

We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending …

-looking information in loan loss provisions, improves banks’ information production. We find that CECL adopting banks' loan loss … after adopting CECL. In addition, the improvement in the quality of loan loss provisions is greater for banks that invest …

In the wake of the financial crisis, policymakers expressed the concern that banks’ use of the incurred loss model … current expected credit loss (CECL) approach starting in 2020. Contrary to this concern, we hypothesize and find that banks … recorded large initial CECL adoption impacts). We also find that adopting banks increased their loan loss provisions during the …

transition to the Current Expected Credit Loss (CECL) accounting standard and its effects on banks' loan pricing and lending … decisions. We find no indication that the incremental loss reserve requirements of originating a new loan under the CECL …

This paper empirically examine whether the way African banks use loan loss provisions to smooth earnings is influenced … by capital market motivations and the type of auditor after controlling for non-discretionary determinants of loan loss …) African banks use loan loss provisions to smooth reported earnings; (ii) listed African banks use loan loss provisions to …

I provide evidence that loan loss accounting affects procyclical lending through its impact on regulatory actions …. Regulators are more likely to place banks with inadequate loan loss allowances under enforcement actions that restrict lending … loan loss recognition on regulatory capital adequacy during economic downturns …