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 …

This is an Online Appendix to "Do Delays in Banks' Loan Loss Provisioning Affect Economic Downturns? Evidence from the …

The Financial Accounting Standards Board issued the current expected credit loss (CECL) standard, which requires banks …

Bank regulators and academics have long conjectured the beneficial effects of smoothing in loan loss provisions (i … highlight the tradeoff between bank stability and transparency inherent in smoothing loan loss provisions – while proactive …

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 …

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 …

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 …

the effect of various accounting and macroeconomics indices to loans loss provisions (LLP) and loans loss reserves (LLR …

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