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Accounting Measurement, Prudential Regulation, and the Real Effects of IFRS 9 on Non-Performing Loans
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Outgoing claims: the papers this work cites, builds on, or argues with.
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Prudential Regulation for Banks
inferredcites →https://doi.org/10.1007/s10693-009-0054-yopenalex-extracted
Market Structure, Capital Regulation and Bank Risk Taking
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The pricing of European non-performing real estate loan portfolios: evidence on stock market evaluation of complex asset sales
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Capital adequacy ratio regulations and accounting choices in commercial banks
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Do delays in expected loss recognition affect banks' willingness to lend?
inferredcites →https://doi.org/10.1016/j.jacceco.2012.04.002openalex-extracted
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
inferredcites →https://doi.org/10.1016/j.jacceco.2013.06.002openalex-extracted
Did the SEC impact banks' loan loss reserve policies and their informativeness?
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The economic consequences of extending the use of fair value accounting in regulatory capital calculations
inferredcites →https://doi.org/10.1016/j.jfineco.2012.06.008openalex-extracted
Bank valuation and accounting discretion during a financial crisis
inferredcites →https://doi.org/10.1016/j.jfineco.2021.05.016openalex-extracted
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
inferredcites →https://doi.org/10.1016/j.jfs.2015.08.004openalex-extracted
Banking-industry specific and regional economic determinants of non-performing loans: Evidence from US states
inferredcites →https://doi.org/10.1016/s0165-4101(98)00015-9openalex-extracted
The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs
inferredcites →https://doi.org/10.1016/s0378-4266(97)00003-4openalex-extracted
Problem loans and cost efficiency in commercial banks
inferredcites →https://doi.org/10.1023/a:1019781109676openalex-extracted
Credit Risk in Two Institutional Regimes: Spanish Commercial and Savings Banks
inferredcites →https://doi.org/10.1057/s41261-017-0058-8openalex-extracted
Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality
inferredcites →https://doi.org/10.1080/00014788.2021.1952060openalex-extracted
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk
inferredcites →https://doi.org/10.1080/09638180.2022.2071960openalex-extracted
How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency
inferredcites →https://doi.org/10.1080/17449480.2016.1210179openalex-extracted
Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016
inferredcites →https://doi.org/10.1080/17449480.2016.1210180openalex-extracted
The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability
inferredcites →https://doi.org/10.1093/pan/mpr025openalex-extracted
Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
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Fear of Fire Sales, Illiquidity Seeking, and Credit Freezes *
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Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions
inferredcites →https://doi.org/10.1111/1468-0327.12030openalex-extracted
Mark-to-market accounting and systemic risk: evidence from the insurance industry
inferredcites →https://doi.org/10.1111/1475-679x.12079openalex-extracted
Delayed Expected Loss Recognition and the Risk Profile of Banks
inferredcites →https://doi.org/10.1111/1475-679x.12109openalex-extracted
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
inferredcites →https://doi.org/10.1111/1475-679x.12354openalex-extracted
Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence
inferredcites →https://doi.org/10.1111/1475-679x.12463openalex-extracted
CECL: Timely Loan Loss Provisioning and Bank Regulation
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00231.xopenalex-extracted
Market Transparency and the Accounting Regime
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00281.xopenalex-extracted
Marking‐to‐Market: Panacea or Pandora's Box?
inferredcites →https://doi.org/10.1111/jbfa.12374openalex-extracted
Tainted Portfolios: How Impairment Accounting Rules Restrict Security Sales
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Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
inferredcites →https://doi.org/10.1177/0148558x9801300303openalex-extracted
Fair Value Accounting for Property-Liability Insurers and Classification Decisions under FAS 115
inferredcites →https://doi.org/10.1353/mcb.2005.0021openalex-extracted
Courts and Banks: Effects of Judicial Enforcement on Credit Markets
inferredcites →https://doi.org/10.1506/w4fb-5k2g-9e9y-kb20openalex-extracted
Accounting Choices and Risk Management: SFAS No. 115 and U.S. Bank Holding Companies
inferredcites →https://doi.org/10.2139/ssrn.1972027openalex-extracted
Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
inferredcites →https://doi.org/10.2139/ssrn.2214971openalex-extracted
Non-Performing Loans: What Matters in Addition to the Economic Cycle?
inferredcites →https://doi.org/10.2139/ssrn.2226964openalex-extracted
Delayed Expected Loss Recognition and the Risk Profile of Banks
inferredcites →https://doi.org/10.2139/ssrn.3644284openalex-extracted
Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis
inferredcites →https://doi.org/10.2139/ssrn.4325220openalex-extracted
Limitations of Implementing an Expected Credit Loss Model
inferredcites →https://doi.org/10.2308/accr-51449openalex-extracted
Propensity Score Matching in Accounting Research
inferredcites →https://doi.org/10.2308/accr.2006.81.2.421openalex-extracted
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
inferredcites →https://doi.org/10.2308/tar-2017-0503openalex-extracted
Mark-to-Market, Loan Retention, and Loan Origination
inferredcites →https://doi.org/10.2308/tar-2019-0444openalex-extracted
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
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