capital threshold from 4 to 6 percent. It also emphasizes the need to improve timeliness of loan loss provisions. Using a … sample of European banks, we examine the impact of this regulation on banks’ discretionary loan loss provisioning behavior … discretionary loan loss provisions (DLLPs) for capital management purposes and a corresponding reduction in the use of these …

integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss …

' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues …

enhance coverage ratios primarily by increasing loan loss reserves rather than by resolving NPLs. …

In this study, we provide evidence of the effects of macroprudential policy tightening on loan loss provisions (LLP … of a new tool versus a recalibration of existing tools) and on market significance of a bank …

Academic research on loan loss provisioning and the earlier incurred credit losses (ICL) model has a long tradition in … extend the research field with an empirical contribution to the recognition of Loan Loss Provisions (LLPs) based on the … Expected Credit Loss model (ECL). By using a Difference-in-Differences research design, this paper aims to investigate the …

I develop and estimate a model bank lending under regulatory capital requirements that rely on accounting measurement …. 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 …

The purpose of this study is to present a sustainable (or green) loan loss provisioning system that align bank loan … green) loan loss provisioning system will align bank loan loss provisioning with the sustainable development goals by … green businesses. The implication of the proposed sustainable (or green) loan loss provisioning system is that bank …

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 …

This article investigates the relationship between discretionary loan loss provisions and bank intangibles among … focus on the role of loan loss provisions. We investigate whether banks increase (decrease) loan loss provisions in response … to risks associated with investment in intangible assets. We find that discretionary loan loss provisions are inversely …