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Current Expected Credit Losses (CECL) Standard and Banks' Information Production
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Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 62 checked references that resolve
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Financial accounting in the banking industry: A review of the empirical literature
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What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?
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Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals
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Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
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The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate
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RegTech: Technology-driven compliance and its effects on profitability, operations, and market structure
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The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession
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Financial reporting changes and the internal information environment: Evidence from SFAS 142
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The Effect of Enterprise Systems Implementation on the Firm Information Environment
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The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
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The Demand for Internal Auditors following Accounting and Operational Failures
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Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative
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Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market
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The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions
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Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom
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Corporate financing and investment decisions when firms have information that investors do not have
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The 24 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref4
no DOI — not checkedref5
no DOI — not checkedThe implications of credit risk modeling for banks' loan loss provisions and loan-origination procyclicality
no DOI — not checkedref21
no DOI — not checkedref22
no DOI — not checkedThe new era of expected credit loss provisioning
no DOI — not checkedref28
no DOI — not checkedA model of the data economy
no DOI — not checkedref36
no DOI — not checkedCurrent expected credit losses and consumer loans
no DOI — not checkedBank information production over the business cycle
no DOI — not checkedref43
no DOI — not checkedref48
no DOI — not checkedref59
no DOI — not checkedRequest for delay in transitions to and exclusions from certain accounting rules
no DOI — not checkedComptroller's handbook: Allowances for credit losses
no DOI — not checkedThe CECL approach
no DOI — not checkedref75
no DOI — not checkedref82
no DOI — not checkedref83
no DOI — not checkedref84
no DOI — not checkedref85
no DOI — not checkedref86
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