The Financial Accounting Standards Board issued the current expected credit loss (CECL) standard, which requires banks …

’ loan loss provisions (LLP). We compare affected and exogenously unaffected banks using propensity-score-matched difference …

Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in … the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new … expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …

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 …

Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in … the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new … expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how …

This paper is the first to examine whether the loan loss provisioning behavior of Islamic banks is procyclical. From a … dynamic panel data methodology, the empirical results show that loan loss provisioning in Islamic banks is indeed procyclical …, as higher economic growth leads to a decline in loan loss provisions. A closer investigation is also conducted to examine …

different impairment rules and their potential effect on bank income and lending, a migration model simulates the “incurred loss …”, the “lifetime loss” and “three bucket” approaches now under consideration by standard setters. The last two “expected loss …

higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post … loss provisions when the compensation committee were fully independent. We contribute to prior literature on corporate …

higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post …