I study whether commercial banks’ loan loss allowances were inadequate during the 2008 financial crisis because bank … loan loss allowances during the crisis. My study is consistent with the hypothesis that fraudulent borrower information … adversely affected banks’ loan loss provisioning …

This paper provides early evidence on the effect of global regulation mandating a switch from loan loss provisioning …

This paper examines whether and how banks adapt to long-run climate change. We show that banks increase their loan loss … loan loss provision sensitivity to climate change …

We examine how auditor reputation conditions the market valuation of banks' loan loss provision (LLP). The inherent … bank managers and investors and enhancing the informational value of discretionary loan loss provision …

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how …

This paper is the first to examine whether the loan loss provisioning behavior of Islamic banks is procyclical. From a … dynamic panel data methodology, the empirical results show that loan loss provisioning in Islamic banks is indeed procyclical …, as higher economic growth leads to a decline in loan loss provisions. A closer investigation is also conducted to examine …

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 …

different impairment rules and their potential effect on bank income and lending, a migration model simulates the “incurred loss …”, the “lifetime loss” and “three bucket” approaches now under consideration by standard setters. The last two “expected loss …

I study whether banks’ loan loss provisioning contributes to economic downturns, by examining the U.S. housing market …. Specifically, I examine the aggregate effects of banks’ delayed loan loss recognition (DLR) on house prices during the Great …