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 …

incurred loss model (IL) and a current expected credit loss model (CECL). Relative to IL, CECL improves efficiency by enabling …

finds that banks that record timelier loan loss provisions originate more loans during downturns, consistent with loan-loss … risk modeling disciplines both their loan loss provisions and loan origination. We identify two forms of credit risk … associated with their loan-loss-provision timeliness, with the ability of their provisions to predict future loan charge …

loan loss provisions, inducing a V-shaped relation between loan loss provisions and nonperforming loan changes. Failure to … the effects of delayed loan loss recognition in prior papers that assumed linearity. Future researchers should either … include net loan charge-offs in linear models of loan loss provisions or explicitly model the asymmetry induced by omitting …

loan loss provisions, inducing a V-shaped relation between loan loss provisions and nonperforming loan changes. Failure to … the effects of delayed loan loss recognition in prior papers that assumed linearity. Future researchers should either … include net loan charge-offs in linear models of loan loss provisions or explicitly model the asymmetry induced by omitting …

higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post … loss provisions when the compensation committee were fully independent. We contribute to prior literature on corporate …

higher valuation of discretionary loan loss provisions when the board was independent and a lower valuation of discretionary … loan loss provisions when the governance committee and the compensation committee were fully independent. In contrast, post …

From a sample of Islamic banks around the world from 1997 to 2012, this paper examines whether loan loss provisioning … in Islamic banks is procyclical. Our empirical findings highlight that loan loss provisioning in Islamic banks remains … procyclical, although the ‘expected' loan loss model (E-LLM) has been implemented for Islamic banks in several countries. A closer …

concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial … discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of … manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite …

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