CECL: Timely Loan Loss Provisioning and Bank Regulation-Reference-Cited by-同舟云学术

CECL: Timely Loan Loss Provisioning and Bank Regulation

Published:2022-10-19 Issue:1 Volume:61 Page:3-46
ISSN:0021-8456
Container-title:Journal of Accounting Research
language:en
Short-container-title:J of Accounting Research

Author:

MAHIEUX LUCAS¹^ORCID,SAPRA HARESH²,ZHANG GAOQING³

Affiliation:

1. Tilburg University

2. The University of Chicago

3. The University of Minnesota

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1475-679X.12463

Reference44 articles.

1. Abad J. andJ.Suarez. “The Procyclicality of Expected Credit Loss Provisions.” (2018). CEPR Discussion Paper No. DP13135 Available at SSRN:https://ssrn.com/abstract=3244507

2. Banks’ Financial Reporting and Financial System Stability

3. Loan Loss Provisioning Rules, Procyclicality, and Financial Volatility

4. Mark-to-market accounting and liquidity pricing

5. Corruption in bank lending: The role of timely loan loss recognition

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