This paper provides early evidence on the effect of global regulation mandating a switch from loan loss provisioning … disclosures on the first-time impact of the accounting change; we find that a higher impact on loan loss allowances elicits lower …

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 …

of higher PU, banks make more loan loss provisions. This positive association is more pronounced for banks that were … previously less prudent in their risk-taking and loan loss reserving, indicating that less prudent banks are more adversely … the role of loan loss provisions as a signal of expected loan losses. Overall, our paper offers insight into how, in the …

more affected by SFAS 133 rely more on loan loss provisions to smooth income. We find evidence consistent with this … argument. We also find that the increased reliance on loan loss provisions for smoothing income has impaired the … informativeness of loan loss provisions for future loan defaults and bank stock returns …

This paper examines the asset pricing implication of loan loss provisions (LLP). LLP is a bank's dominant accrual and a …

I study whether banks' loan loss provisioning contributed to economic downturns by examining the U.S. housing market …. Specifically, I examine the influence of delayed loan loss recognition (DLR) on bank lending and risk-taking in the U.S. mortgage … consumption. These findings suggest banks' loan loss provisioning affected loan supply and risk-taking, exacerbating the economic …

Based on unique data we show that macro variables, the default rate and loss given default of bank loans share common … variation in the proportion of these two types drives the cyclic behavior of the loss given default, and constitutes the links …

the effect of entry threat on incumbent banks' loan loss provisions. Incumbents exposed to entry threat have offsetting …

beat earnings benchmarks, we find that abnormal ALL is unrelated to next period's loss avoidance and just meeting or … discretion as a means to build a cushion against future credit losses as they transition from the incurred loss model to the … expected loss model for loan loss accounting …

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 …