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Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

Citations

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Cited by:

  1. Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023. "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series 2023-063, Board of Governors of the Federal Reserve System (U.S.).
  2. Fulvia Fringuellotti & Thomas Kroen, 2024. "Payout Restrictions and Bank Risk-Shifting," Staff Reports 1123, Federal Reserve Bank of New York.
  3. Ghosh, Saibal, 2022. "Elections and provisioning behavior: Assessing the Indian evidence," Economic Systems, Elsevier, vol. 46(1).
  4. Vladimir Obradović & Milan Čupić & Dragomir Dimitrijević, 2024. "Financial reporting in times of crisis: The case of the Serbian developing economy during COVID-19," Australian Journal of Management, Australian School of Business, vol. 49(4), pages 722-739, November.
  5. Wang, Yonghai & Wang, Gaomiao, 2025. "Risk management disclosure and risk premia of commercial banks in China: evidence from global systemic importance assessment indicators," Global Finance Journal, Elsevier, vol. 67(C).
  6. Yadira Salazar & Ana Zorio-Grima & Paloma Merello, 2025. "New disclosures on expected credit loss: effects on Banking credit risk and its links with portfolio specialization," Journal of Banking Regulation, Palgrave Macmillan, vol. 26(4), pages 878-890, December.
  7. Kagerer, Benedikt & Pancaro, Cosimo & Reghezza, Alessio & De Vito, Antonio, 2025. "Hidden weaknesses: the role of unrealized losses in monetary policy transmission," Working Paper Series 3129, European Central Bank.
  8. Jorge Abad & Daisuke Ikeda & Javier Suarez, 2025. "From Incurred to Expected Loss: Implications for Bank Lending," Working Papers wp2025_2509, CEMFI.
  9. Jannis Bischof & Nicolas Rudolf, 2025. "Manager characteristics and the informativeness of banks’ loan loss provisioning," Review of Accounting Studies, Springer, vol. 30(4), pages 3677-3718, December.
  10. Tristan Brouwer & Job Huttenhuis & Ralph ter Hoeven, 2021. "Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 95(11-12), pages 381-396, December.
  11. Salazar, Yadira & Merello, Paloma & Zorio-Grima, Ana, 2023. "IFRS 9, banking risk and COVID-19: Evidence from Europe," Finance Research Letters, Elsevier, vol. 56(C).
  12. Miguel Resende & Carla Carvalho & Cecília Carmo, 2025. "Impacts of the implementation of the expected credit loss model on reserves in the Portuguese banking sector," Journal of Banking Regulation, Palgrave Macmillan, vol. 26(3), pages 579-589, September.
  13. Oren Mooneeapen & Phillip de Jager, 2025. "A global snapshot on the cyclicality of provisions: unveiling IFRS 9’s impact," Journal of Banking Regulation, Palgrave Macmillan, vol. 26(3), pages 518-530, September.
  14. Zampella, Annamaria & Ferri, Luca, 2025. "Steering through uncertainty: How organizational culture shapes earnings management," Finance Research Letters, Elsevier, vol. 85(PA).
  15. Miguel Resende & Carla Carvalho & Cecília Carmo, 2024. "Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector," JRFM, MDPI, vol. 17(3), pages 1-19, March.
  16. Xiao Li & Jeffrey Ng & Walid Saffar, 2024. "Accounting-Driven Bank Monitoring and Firms’ Debt Structure: Evidence from IFRS 9 Adoption," Management Science, INFORMS, vol. 70(1), pages 54-77, January.
  17. Granja, João & Nagel, Fabian, 2025. "Current Expected Credit Losses and consumer loans," Journal of Accounting and Economics, Elsevier, vol. 80(1).
  18. Daniel Dejuan-Bitria & Wayne R. Landsman & Sergio Mayordomo & Irene Roibás, 2024. "How do changes in financial reporting standards affect relationship lending?," Working Papers 2437, Banco de España.
  19. Alberto Quagli & Paola Ramassa & Marco Venuti, 2025. "How do global crises impact accounting regulation? 2008 financial crisis and COVID-19 in the EU IFRS regulatory space," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 281-317, June.
  20. Yonghui Lian & Jie Li & Feng He, 2025. "How Does Climate Policy Uncertainty Affect Banks Loan Loss Provisions?—Evidence From China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 46(5), pages 3039-3066, July.
  21. Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023. "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics 120205, London School of Economics and Political Science, LSE Library.
  22. Böhm, Adrian & Eufinger, Christian & Kadach, Igor & Sakasai, Yuki, 2025. "Green banking illusion? The influence of “Eco-Conscious” bank shareholders on credit allocation," Journal of Corporate Finance, Elsevier, vol. 92(C).
  23. Bischof, Jannis & Haselmann, Rainer & Kohl, Frederik & Schlueter, Oliver, 2022. "Limitations of implementing an expected credit loss model," LawFin Working Paper Series 48, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  24. Ren, Meixu & Ke, Konglin & Yu, Xin & Zhao, Jinxuan, 2023. "Local governments' economic growth target pressure and bank loan loss provision: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 87(C), pages 1-14.
  25. Buchetti, Bruno & Perdichizzi, Salvatore & Santoni, Alessandro, 2025. "Fast to cut, slow to restore: Bank lending responses to IFRS 9 stage migrations," Economics Letters, Elsevier, vol. 254(C).
  26. Lucas Mahieux & Haresh Sapra & Gaoqing Zhang, 2023. "CECL: Timely Loan Loss Provisioning and Bank Regulation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(1), pages 3-46, March.
  27. Arianna Spina Pinello & Ernest Lee Puschaver, 2023. "Does Current Expected Credit Loss Accounting Reflect A Best Estimate? Time Series Evidence From Credit Loss Reporting," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(1), pages 83-103.
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