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 …

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 …

. I use the model to assess how alternative measurement approaches to banks’ loan loss allowances affect lending. Through … counterfactuals, I find that: (1) the Current Expected Credit Loss (CECL) method increases loan loss reserves on average by 14 ….7% relative to the Incurred Credit Loss (ICL) method; (2) the difference between CECL loan loss allowances and ICL loan loss …

The Current Expected Credit Loss (CECL) standard took effect in 2020 during the onset of the unprecedented global …’ loan loss provisions and on earnings quality. We empirically document that starting in the second half of 2020, banks … adopting CECL report larger reserve releases and are more likely to report negative loan loss provisions than non …

-dominant, collaborate-dominant, compete-dominant, create-dominant) manage their loan loss provisions (LLPs) in response to intensified …

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 …