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The Effect of CECL on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism

https://doi.org/10.2139/ssrn.4868246
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-006-9023-yopenalex-snapshot
Asymmetric timeliness tests of accounting conservatism
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/0304-405x(84)90023-0openalex-snapshot
Corporate financing and investment decisions when firms have information that investors do not have
inferredcites →https://doi.org/10.1016/j.jacceco.2004.04.001openalex-snapshot
Earnings quality in UK private firms: comparative loss recognition timeliness
inferredcites →https://doi.org/10.1016/j.jacceco.2007.06.002openalex-snapshot
The contracting benefits of accounting conservatism to lenders and borrowers
inferredcites →https://doi.org/10.1016/j.jacceco.2008.04.005openalex-snapshot
Conservatism and Debt
inferredcites →https://doi.org/10.1016/j.jacceco.2009.08.002openalex-snapshot
Estimation and empirical properties of a firm-year measure of accounting conservatism
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.002openalex-snapshot
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.010openalex-snapshot
Cash flow asymmetry: Causes and implications for conditional conservatism research
inferredcites →https://doi.org/10.1016/j.jacceco.2016.10.006openalex-snapshot
Conditionally conservative fair value measurements
inferredcites →https://doi.org/10.1016/j.jfineco.2008.06.003openalex-snapshot
Asymmetric information effects on loan spreads☆
inferredcites →https://doi.org/10.1016/j.jfineco.2014.11.013openalex-snapshot
The role of dynamic renegotiation and asymmetric information in financial contracting
inferredcites →https://doi.org/10.1016/s0165-4101(00)00012-4openalex-snapshot
The effect of international institutional factors on properties of accounting earnings
inferredcites →https://doi.org/10.1016/s0165-4101(00)00024-0openalex-snapshot
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
inferredcites →https://doi.org/10.1016/s0165-4101(97)00014-1openalex-snapshot
The conservatism principle and the asymmetric timeliness of earnings1
inferredcites →https://doi.org/10.1111/1475-679x.12062openalex-snapshot
Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
inferredcites →https://doi.org/10.1111/1475-679x.12354openalex-snapshot
Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence
inferredcites →https://doi.org/10.1111/1475-679x.12366openalex-snapshot
Debiasing the Measurement of Conditional Conservatism
inferredcites →https://doi.org/10.1111/1475-679x.12463openalex-snapshot
CECL: Timely Loan Loss Provisioning and Bank Regulation
inferredcites →https://doi.org/10.1111/1911-3846.12408openalex-snapshot
Loan Sales and Borrowers' Accounting Conservatism
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00336.xopenalex-snapshot
Accounting Conservatism and the Efficiency of Debt Contracts
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00359.xopenalex-snapshot
Debt Covenants and Accounting Conservatism
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00429.xopenalex-snapshot
Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?
inferredcites →https://doi.org/10.1111/j.1540-6261.1992.tb04662.xopenalex-snapshot
Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01391.xopenalex-snapshot
How Does Financing Impact Investment? The Role of Debt Covenants
inferredcites →https://doi.org/10.1287/mnsc.2018.3094openalex-snapshot
Bank Lending Standards and Borrower Accounting Conservatism
inferredcites →https://doi.org/10.14288/1.0403339openalex-snapshot
Post-2008-crisis bank reforms : studies on the real effects of loan loss accounting and the role of banks as information intermediaries
inferredcites →https://doi.org/10.2139/ssrn.1732364openalex-snapshot
The Role of Dynamic Renegotiation and Asymmetric Information in Financial Contracting
inferredcites →https://doi.org/10.2139/ssrn.176989openalex-snapshot
The Effect of International Institutional Factors on Properties of Accounting Earnings
inferredcites →https://doi.org/10.2308/acch.2003.17.3.207openalex-snapshot
Conservatism in Accounting Part I: Explanations and Implications
inferredcites →https://doi.org/10.2308/accr-10101openalex-snapshot
More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism
inferredcites →https://doi.org/10.2308/accr-10196openalex-snapshot
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
inferredcites →https://doi.org/10.2308/accr-51640openalex-snapshot
Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence
inferredcites →https://doi.org/10.2308/accr-51963openalex-snapshot
The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism
inferredcites →https://doi.org/10.2308/accr.2002.77.4.867openalex-snapshot
The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
inferredcites →https://doi.org/10.2308/accr.2007.82.1.65openalex-snapshot
Measuring Reporting Conservatism
inferredcites →https://doi.org/10.2308/accr.2007.82.3.759openalex-snapshot
The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level
inferredcites →https://doi.org/10.2308/tar-2018-0049openalex-snapshot
What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?
inferredcites →https://doi.org/10.2308/tar-2021-0222openalex-snapshot
Bank Competition and Borrower Conservatism
inferredcites →https://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
inferredcites →https://doi.org/10.3386/w1396openalex-snapshot
Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have
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