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Assessing CECL: An Examination of the Informativeness of Loan Loss Provisions Before and After Adoption

https://doi.org/10.2139/ssrn.5400903
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What this work says

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

inferredcites →https://doi.org/10.1016/j.jacceco.2009.07.002openalex-snapshot
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Unrecognized Expected Credit Losses and Bank Share Prices
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Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence
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Income smoothing in banks: Obfuscation or information?
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Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?
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Accounting-Driven Bank Monitoring and Firms’ Debt Structure: Evidence from IFRS 9 Adoption
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Financial Reporting for Financial Instruments
inferredcites →https://doi.org/10.2307/2491293openalex-snapshot
The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions
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/10.2308/tar-2022-0301openalex-snapshot
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9
inferredcites →https://doi.org/10.2308/tar-2022-0511openalex-snapshot
How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model

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inferred← citeshttps://doi.org/10.3390/jrfm19100751openalex-snapshot
Improving the Joint Effectiveness of Unexpected Loss and Expected Loss Standards for U.S. Banking Organizations
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