Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence

Author:

López-Espinosa Germán,Ormazabal Gaizka,Sakasai Yuki

Publisher

Elsevier BV

Reference32 articles.

1. The Procyclicality of Expected Credit Loss Provisions;J Abad;CEPR Discussion Paper No. DP13135,2018

2. Bank loan loss provisions: a re-examination of capital management, earnings management and signalling effects;A S Ahmed;Journal of Accounting and Economics,1999

3. The effect of corporate taxation on bank transparency: Evidence from loan loss provisions;K Andries;Journal of Accounting and Economics,2017

4. Firm Risk and Disclosures about Dispersion of Asset Values: Evidence from Oil and Gas Reserves;M Badia;The Accounting Review,2020

5. Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions;M Balboa;Journal of Banking & Finance,2013

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