loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross …-country comparability and predictive ability of loan loss allowances. Given bank supervisors’ keen interest in comparable and adequate loan … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption …

From a sample of Islamic banks around the world from 1997 to 2012, this paper examines whether loan loss provisioning … in Islamic banks is procyclical. Our empirical findings highlight that loan loss provisioning in Islamic banks remains … procyclical, although the ‘expected' loan loss model (E-LLM) has been implemented for Islamic banks in several countries. A closer …

concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial … discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of … manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite …

. I use the model to assess how alternative measurement approaches to banks’ loan loss allowances affect lending. Through … counterfactuals, I find that: (1) the Current Expected Credit Loss (CECL) method increases loan loss reserves on average by 14 ….7% relative to the Incurred Credit Loss (ICL) method; (2) the difference between CECL loan loss allowances and ICL loan loss …

The Current Expected Credit Loss (CECL) standard took effect in 2020 during the onset of the unprecedented global …’ loan loss provisions and on earnings quality. We empirically document that starting in the second half of 2020, banks … adopting CECL report larger reserve releases and are more likely to report negative loan loss provisions than non …

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 …

determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

the effect of various accounting and macroeconomics indices to loans loss provisions (LLP) and loans loss reserves (LLR …