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 …

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

determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

main risk components, the Probability of Default (PD) and the Loss Given Default (LGD) have been the subject of greater …

predictability of loan loss provisions (LLP) and potential consequences on market discipline. Specifically, I first investigate … whether the association between recognized loan loss provisions and objective determinants of the incurred loss model (i …-taking incentives. The empirical findings suggest a decrease in the association between loan loss provisions and the determinants of the …

This study investigates whether managers use gains from asset securitizations to substitute loan loss provision (LLP …

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

This paper examines the impact of loan loss provisions (LLPs) on return predictability during 1994-2017. We find that …