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Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence

https://doi.org/10.1111/1475-679x.12354
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
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The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions
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inferredcites →https://doi.org/10.2308/accr-52012openalex-snapshot
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inferredcites →https://doi.org/10.2308/accr-52445openalex-snapshot
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inferredcites →https://doi.org/10.2308/accr.2002.77.3.547openalex-snapshot
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inferredcites →https://doi.org/10.2308/tar-2019-0128openalex-snapshot
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inferredcites →https://doi.org/10.2308/tar-4493712openalex-snapshot
The Association Between Market Determined and Accounting Determined Risk Measures.
inferredcites →https://doi.org/10.2308/tar-9412141438openalex-snapshot
The Nature of Information in Commercial Bank Loan Loss Disclosures.
inferredcites →https://doi.org/10.2308/tar-9605070410openalex-snapshot
The Evaluation by the Financial Markets of Changes in Bank Loan Loss Reserve Levels.
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Stronger Risk Controls, Lower Risk: Evidence from U.S. Bank Holding Companies
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What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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تأثیر تطبیق نموذج الخسائر الائتمانیة المتوقعة على الملاءة المالیة للبنوك المصریة: دراسة تطبیقیة
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استخدام نموذج الخسائر الائتمانية المتوقعه للتنبؤ بمخصصات خسائر القروض بالتطبيق على القطاع المصرفى المصرى
inferred← citeshttps://doi.org/10.21608/naus.2021.207894openalex-snapshot
أثر تدابیر مکافحة جائحة COVID 19 على العلاقة بین المحاسبة عن خسائر الائتمان المتوقعة وإدارة الأرباح ورأس المال فی ظل عدم التأکد– دراسة اختباریة على البنوک المصریة
inferred← citeshttps://doi.org/10.2308/bria-2023-027openalex-snapshot
The Decision Usefulness of Current Expected Credit Losses: Users’ Views about the Current Expected Credit Losses Model
inferred← citeshttps://doi.org/10.2308/jiar-2023-037openalex-snapshot
Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption
inferred← citeshttps://doi.org/10.2308/tar-2022-0275openalex-snapshot
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession
inferred← citeshttps://doi.org/10.2308/tar-2022-0279openalex-snapshot
The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism
inferred← citeshttps://doi.org/10.2308/tar-2022-0301openalex-snapshot
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9
inferred← citeshttps://doi.org/10.2308/tar-2023-0162openalex-snapshot
Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union
inferred← citeshttps://doi.org/10.24056/kar.2024.12.001openalex-snapshot
IFRS 9 도입이 은행의 이익⋅자본 관리 및 경기순응성에 미치는 영향*
inferred← citeshttps://doi.org/10.31098/icmrsi.v1i.788openalex-snapshot
Impact of IFRS 9 Implementation and Audit Committee Effectiveness on Earnings Management in The Indonesian Banking Sector
inferred← citeshttps://doi.org/10.3280/fr2023-002003openalex-snapshot
What drives discretionary loan loss provisions? The role of banks' business model, listing status and COVID-19 crisis in the European banking sector
inferred← citeshttps://doi.org/10.3280/fr202519968openalex-snapshot
Bank transparency under scrutiny: Assessing the COVID-19 debt moratoria program
inferred← citeshttps://doi.org/10.3390/jrfm17030112openalex-snapshot
Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector
inferred← citeshttps://doi.org/10.3390/risks14100223openalex-snapshot
Expected Credit Losses and Risk Disclosure in Financial Asset Reporting by Non-Financial Companies
inferred← citeshttps://doi.org/10.3917/accra.019.0067openalex-snapshot
Provisionnement par l’approche des pertes de crédit attendues et réduction de la procyclicité
inferred← citeshttps://doi.org/10.5117/mab.95.75980openalex-snapshot
Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating
inferred← citeshttps://doi.org/10.53479/37892openalex-snapshot
How do changes in financial reporting standards affect relationship lending?
inferred← citeshttps://doi.org/10.53479/43426openalex-snapshot
Processing forward-looking loan loss provisions: evidence from the adoption of the CECL model
inferred← citeshttps://doi.org/10.59576/sr.1123openalex-snapshot
Payout Restrictions and Bank Risk-Shifting
inferred← citeshttps://doi.org/10.66224/jmbr.19.68.417openalex-snapshot
The Effect of Money Market Liquidity Pressure on Banks’ Loan Loss Provisioning Composition: Evidence from General and Specific Provisions
inferred← citeshttps://doi.org/10.70675/5d1cdd24zabb1z4a39z81c2zb010cc84ca88openalex-snapshot
Three Essays on IFRS 9 (Financial Instruments) Adoption and Capital Market
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