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The effects of bank regulators and external auditors on loan loss provisions

Nicoletti, Allison - In: Journal of accounting & economics 66 (2018) 1, pp. 244-265

Persistent link: https://www.econbiz.de/10011904791

Bank audit practices and loan loss provisioning

Dahl, Drew - In: Journal of banking & finance 37 (2013) 9, pp. 3577-3584

Persistent link: https://www.econbiz.de/10010126318

Interplay between accounting and prudential regulation

Bertomeu, Jeremy; Mahieux, Lucas; Sapra, Haresh - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 29-53

Persistent link: https://www.econbiz.de/10014234196

CECL : timely loan loss provisioning and bank regulation

Mahieux, Lucas; Sapra, Haresh; Zhang, Gaoqing - In: Journal of accounting research 61 (2023) 1, pp. 3-46

Persistent link: https://www.econbiz.de/10014308287

The risk sensitivity of Basel risk weights and loan loss provisions : evidence from European banks

Baule, Rainer; Tallau, Christian - In: The European journal of finance 27 (2021) 18, pp. 1855-1886

Persistent link: https://www.econbiz.de/10013373208

Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord

Lim, Chu Yeong; Yong, Kevin Ow - In: China journal of accounting research : CJAR 10 (2017) 1, pp. 9-32

smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking … the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such …

Persistent link: https://www.econbiz.de/10011844692

The Disciplining Effect of Supervisory Scrutiny in the EU-Wide Stress Test

Pancaro, Cosimo; Kok Sørensen, Christoffer; Müller, Carola - 2022

Relying on confidential supervisory data related to the 2016 EU-wide stress test, this paper presents novel empirical evidence that supervisory scrutiny associated to stress testing has a disciplining effect on bank risk. We find that banks that participated in the 2016 EU-wide stress test...

Persistent link: https://www.econbiz.de/10013403472

Non-Performing loans for Italian companies : when time matters. an empirical research on estimating probability to default and loss given default

Orlando, Guiseppe; Pelosi, Roberta - In: International Journal of Financial Studies : open … 8 (2020) 4/68, pp. 1-22

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

Persistent link: https://www.econbiz.de/10012321142

Does Basel II Affect the Market Valuation of Discretionary Loan Loss Provisions?

Hamadi, Malika - 2017

in 2008 affects the market valuation of discretionary loan loss provisions (DLLPs). Although Basel II lowers the …

Persistent link: https://www.econbiz.de/10012946140

Implications of bank regulation for loan supply and bank stability : a dynamic perspective

Bucher, Monika; Dietrich, Diemo; Hauck, Achim - 2018

A bank's decision on loan supply and capital structure determines its immediate bankruptcy risk as well as the future availability of internal funds. These internal funds in turn determine a bank's future costs of external finance and future vulnerability to bankruptcy risks. We study these...

Persistent link: https://www.econbiz.de/10011918996