This study investigates whether managers use gains from asset securitizations to substitute loan loss provision (LLP …, Myers, and Shakespeare (2010) provide evidence that managers have used securitization transactions to boost earnings. Using … 2001‒2014 data for a sample of bank holding companies, I find that managers use securitization gains and LLPs as partial …

In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1 …

. We also examine whether banks' loan loss provisions are associated with information asymmetry, since the U.S. Securities … and Exchange Commission (2008) has alleged that large loan loss provisions, determined based on managerial internal … information and discretion, played a significant role in bank failures in the Global Financial Crisis. We find that loan loss …

This paper examines the response of a sample of Asian banks to the recognition of loan loss provisions before, during … of loan loss provisioning undertaken by the banks, with a view to generating insights into the effectiveness of the …

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 …

loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption … that the predictive ability of loan loss allowances improved following IFRS adoption. Finally, in supplemental analyses we …

Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis … financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs …

Effective from January 1, 2018, IFRS 9 changed banks' accounting for the impairment of financial assets by replacing … 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 …

incurred loss model in the post-IFRS 9 period, i.e., LLP are based less on objective determinants after IFRS adoption …IFRS 9 introduced a new impairment model based on expected credit losses (ECL) rather than incurred losses to better … predictability of loan loss provisions (LLP) and potential consequences on market discipline. Specifically, I first investigate …

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 …