to take a forward-looking approach to recognizing life-of-loan losses upon loan origination. Using bank mortgage approval … booms. Overall, our findings suggest that CECL adoption reduces bank lending procyclicality …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to … the COVID-19 pandemic, we use the European bank stress test results as a natural experiment, in which all banks are …

impact of accounting standard changes on bank behavior and, consequently, on the resilience of corporate and investment banks …. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and …

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … earnings' quality. Practical implications The relationship between TO and bank earnings management practices is important for … decisions with improved discipline, institutional quality and regulatory support to enhance bank stability. Originality …

relevant to current concerns of accounting standard setters and bank regulators on the current model of loan loss provisioning …

I examine whether bank regulators and external auditors have conflicting effects on loan loss provision timeliness, an …

related to capital management in which loan loss reserves and provisions are inflated when bank capitalization declines … that may undermine the importance of maintaining sufficient bank capitalization …

This research examines the potential impact of Basel IV capital requirements (CAR) on bank lending ability in Africa … results suggest that higher Basel CAR, particularly the new Basel IV, portends short-term negative impacts on bank lending … while the long-term impact on bank lending is favorable. Second, the weight of non-performing loans tends to decline as …