This paper shows that the revised loan loss provisioning based on the International Financial Reporting Standards (IFRS …

predictability of loan loss provisions (LLP) and potential consequences on market discipline. Specifically, I first investigate … whether the association between recognized loan loss provisions and objective determinants of the incurred loss model (i …-taking incentives. The empirical findings suggest a decrease in the association between loan loss provisions and the determinants of the …

We estimate a panel error correction model for loan loss provisions, using unique supervisory data on flow of funds …

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 …

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 …

. Deteriorating deficits are associated with increasing financial distress of the banking sector and higher levels of loan loss …

the incurred credit loss (ICL) model with the expected credit loss (ECL) model, which enhances the timeliness of … ECL model on loan loss recognition timeliness (LLRT). The results of our difference-in-differences analysis reveal that …

which requires the estimation of a Current Expected Credit Loss (ASC 326) which replaces the older well …-looking disclosure of expected loss based on characteristics of the loan portfolio. Moreover, the standard requires that the methodology … loss for accounting purposes …