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The Expected Loss Model and Model-Based Regulation: Unintended Effects on Income Smoothing

https://doi.org/10.2139/ssrn.5258906
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What Drives Heterogeneity of Cyclicality of Loan-Loss Provisions in the EU?
inferredcites →https://doi.org/10.1016/j.cjar.2016.08.003openalex-snapshot
Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord
inferredcites →https://doi.org/10.1016/j.intacc.2013.04.002openalex-snapshot
A Meta-analysis of IFRS Adoption Effects
inferredcites →https://doi.org/10.1016/j.intfin.2004.03.004openalex-snapshot
Bank provisioning behaviour and procyclicality
inferredcites →https://doi.org/10.1016/j.irfa.2018.07.002openalex-snapshot
Do European banks manipulate risk weights?
inferredcites →https://doi.org/10.1016/j.irfa.2019.03.001openalex-snapshot
European bank loan loss provisioning and technological innovative progress
inferredcites →https://doi.org/10.1016/j.jacceco.2012.04.002openalex-snapshot
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2022.107014openalex-snapshot
Shifting from the incurred to the expected credit loss model and stock price crash risk
inferredcites →https://doi.org/10.1016/j.jbankfin.2007.02.012openalex-snapshot
Cross-country determinants of bank income smoothing by managing loan-loss provisions
inferredcites →https://doi.org/10.1016/j.jbankfin.2013.12.001openalex-snapshot
Bank income smoothing, ownership concentration and the regulatory environment
inferredcites →https://doi.org/10.1016/j.jbankfin.2016.06.002openalex-snapshot
Does Basel II affect the market valuation of discretionary loan loss provisions?
inferredcites →https://doi.org/10.1016/j.jbankfin.2017.01.013openalex-snapshot
An analysis of the consistency of banks’ internal ratings
inferredcites →https://doi.org/10.1016/j.jfi.2014.04.004openalex-snapshot
The manipulation of basel risk-weights
inferredcites →https://doi.org/10.1016/j.jfineco.2012.06.008openalex-snapshot
Bank valuation and accounting discretion during a financial crisis
inferredcites →https://doi.org/10.1016/j.jfs.2016.11.004openalex-snapshot
The impact of the IRB approach on the risk weights of European banks
inferredcites →https://doi.org/10.1016/j.jfs.2021.100884openalex-snapshot
Market reaction to the expected loss model in banks
inferredcites →https://doi.org/10.1016/j.ribaf.2021.101427openalex-snapshot
Bank executive pay limits and discretionary loan loss provisions: Evidence from China
inferredcites →https://doi.org/10.1016/s0165-4101(99)00017-8openalex-snapshot
Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects
inferredcites →https://doi.org/10.1016/s0304-4076(97)00066-3openalex-snapshot
Lending cycles
inferredcites →https://doi.org/10.1016/s1042-9573(03)00016-0openalex-snapshot
Loan loss provisioning and economic slowdowns: too much, too late?
inferredcites →https://doi.org/10.1057/s41308-019-00081-5openalex-snapshot
The Procyclicality of Banking: Evidence from the Euro Area
inferredcites →https://doi.org/10.1080/00014788.2017.1415801openalex-snapshot
Bank accounting regulations, enforcement mechanisms, and financial statement informativeness: cross-country evidence
inferredcites →https://doi.org/10.1080/09638180.2021.1956985openalex-snapshot
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence
inferredcites →https://doi.org/10.1086/376950openalex-snapshot
Enjoying the Quiet Life? Corporate Governance and Managerial Preferences
inferredcites →https://doi.org/10.1093/rfs/hhp019openalex-snapshot
Bankruptcy Codes and Innovation
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/j.1468-5957.2011.02242.xopenalex-snapshot
Mandatory IFRS Adoption and Accounting Quality of European Banks
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00410.xopenalex-snapshot
The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007-2008
inferredcites →https://doi.org/10.1111/j.1538-4616.2011.00491.xopenalex-snapshot
Credit Booms and Lending Standards: Evidence from the Subprime Mortgage Market
inferredcites →https://doi.org/10.1111/jofi.12368openalex-snapshot
Procyclical Capital Regulation and Lending
inferredcites →https://doi.org/10.1111/jofi.12403openalex-snapshot
Firing Costs and Capital Structure Decisions
inferredcites →https://doi.org/10.1111/jofi.13124openalex-snapshot
The Limits of Model‐Based Regulation
inferredcites →https://doi.org/10.2139/ssrn.2226964openalex-snapshot
Delayed Expected Loss Recognition and the Risk Profile of Banks
inferredcites →https://doi.org/10.2139/ssrn.253902openalex-snapshot
Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions
inferredcites →https://doi.org/10.2139/ssrn.4025463openalex-snapshot
Pandemic Lending: The Unintended Effects of Model-based Regulation
inferredcites →https://doi.org/10.2139/ssrn.4750029openalex-snapshot
Loan Loss Provisions of European Banks – Does Macroprudential Tightening Matter?
inferredcites →https://doi.org/10.2139/ssrn.661481openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.2308/accr-50264openalex-snapshot
The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions
inferredcites →https://doi.org/10.2308/accr.2002.77.3.547openalex-snapshot
Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks
inferredcites →https://doi.org/10.2308/accr.2006.81.2.421openalex-snapshot
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-2018-0049openalex-snapshot
What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?
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