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The informativeness of IFRS 9 Expected Credit Losses: Evidence from Security Analysts

https://doi.org/10.2139/ssrn.5624901
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What this work says

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

inferredcites →https://doi.org/10.1002/smj.2659openalex-snapshot
Foreshadowing as Impression Management: Illuminating the Path for Security Analysts
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Fair value accounting: information or confusion for financial markets?
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Analysts' forecasts as proxies for investor beliefs in empirical research
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Market liquidity and volume around earnings announcements
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2021.100443openalex-snapshot
Does IFRS experience improve analyst performance?
inferredcites →https://doi.org/10.1016/j.jacceco.2011.02.002openalex-snapshot
Do delays in expected loss recognition affect banks' willingness to lend?
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.jacceco.2013.10.007openalex-snapshot
Mandatory IFRS reporting and changes in enforcement
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.009openalex-snapshot
Financial Accounting in the Banking Industry: A Review of the Empirical Literature
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2010.10.001openalex-snapshot
Do earnings reported under IFRS tell us more about future earnings and cash flows?
inferredcites →https://doi.org/10.1016/j.jbankfin.2008.10.013openalex-snapshot
Is the market valuation of banks’ loan loss provision conditional on auditor reputation?
inferredcites →https://doi.org/10.1016/j.jbankfin.2013.05.001openalex-snapshot
Insiders’ incentives for asymmetric disclosure and firm-specific information flows
inferredcites →https://doi.org/10.1016/j.jbankfin.2018.04.008openalex-snapshot
The spillover effect of enforcement actions on bank risk-taking
inferredcites →https://doi.org/10.1016/j.jbankfin.2020.105821openalex-snapshot
Evidence of strategic information uncertainty around opportunistic insider purchases
inferredcites →https://doi.org/10.1016/j.jbusres.2003.06.002openalex-snapshot
Determinants of signaling by banks through loan loss provisions
inferredcites →https://doi.org/10.1016/j.jfineco.2012.03.005openalex-snapshot
Endogeneity and the dynamics of internal corporate governance
inferredcites →https://doi.org/10.1016/j.jfineco.2016.05.003openalex-snapshot
Can analysts assess fundamental risk and valuation uncertainty? An empirical analysis of scenario-based value estimates
inferredcites →https://doi.org/10.1016/j.jfs.2013.02.004openalex-snapshot
How does competition affect bank risk-taking?
inferredcites →https://doi.org/10.1016/s0165-4101(01)00025-8openalex-snapshot
Essays on disclosure
inferredcites →https://doi.org/10.1016/s0165-4101(01)00028-3openalex-snapshot
Empirical research on accounting choice
inferredcites →https://doi.org/10.1016/s0165-4101(98)00015-9openalex-snapshot
The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs
inferredcites →https://doi.org/10.1016/s0165-4101(99)00016-6openalex-snapshot
Expertise in forecasting performance of security analysts
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/s1057-5219(96)90021-6openalex-snapshot
Dispersion of analysts' forecasts, precision of earnings, and trading volume reaction
inferredcites →https://doi.org/10.1023/a:1022187622780openalex-snapshot
Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions
inferredcites →https://doi.org/10.1080/00014788.2019.1609898openalex-snapshot
Bank loan loss accounting and its contracting effects: the new expected loss models
inferredcites →https://doi.org/10.1080/09638180.2010.498619openalex-snapshot
How did Financial Reporting Contribute to the Financial Crisis?
inferredcites →https://doi.org/10.1080/09638180.2018.1449660openalex-snapshot
Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model
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/10.1080/17449480.2015.1012526openalex-snapshot
The Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 39
inferredcites →https://doi.org/10.1080/17449480.2016.1210180openalex-snapshot
The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability
inferredcites →https://doi.org/10.1111/1475-679x.12354openalex-snapshot
Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence
inferredcites →https://doi.org/10.1111/1911-3846.12715openalex-snapshot
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*
inferredcites →https://doi.org/10.1111/ijau.12292openalex-snapshot
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts
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.2006.00222.xopenalex-snapshot
Insider Trading and Voluntary Disclosures
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00242.xopenalex-snapshot
What Makes a Stock Risky? Evidence from Sell‐Side Analysts' Risk Ratings
inferredcites →https://doi.org/10.1111/j.1540-6261.2004.00688.xopenalex-snapshot
Forecast Dispersion and the Cross Section of Expected Returns
inferredcites →https://doi.org/10.1177/1536867x0900900106openalex-snapshot
How to do Xtabond2: An Introduction to Difference and System GMM in Stata
inferredcites →https://doi.org/10.1506/car.26.2.1openalex-snapshot
Further Evidence on the Relation between Analysts' Forecast Dispersion and Stock Returns*
inferredcites →https://doi.org/10.1506/udwq-r7b1-a684-9ecropenalex-snapshot
Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*
inferredcites →https://doi.org/10.1561/1400000030openalex-snapshot
Fair Value Measurement in Financial Reporting
inferredcites →https://doi.org/10.2307/2331366openalex-snapshot
Information and Diversity of Analyst Opinion
inferredcites →https://doi.org/10.2308/accr-10037openalex-snapshot
Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint
inferredcites →https://doi.org/10.2308/accr.00000043openalex-snapshot
The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts
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.2004.79.4.967openalex-snapshot
Costs of Equity and Earnings Attributes
inferredcites →https://doi.org/10.2308/accr.2010.85.6.2011openalex-snapshot
An Empirical Analysis of Auditor Independence in the Banking Industry
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/10.5539/ibr.v5n9p10openalex-snapshot
Credit Risk Determinants of Bank Failure: Evidence from US Bank Failure

What points at this work

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

inferred← citeshttps://doi.org/10.1080/23311975.2026.2658105openalex-snapshot
Unravelling non-linear dynamics between earnings management, governance quality, and bank profitability: Evidence from emerging financial system
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