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Loan loss accounting and procyclical bank lending: The role of direct regulatory actions
16 references·6 citing·38 second hop
Loan loss accounting and procyclical bank lending: The role of direct regulatory actions (2019)Loan loss accounting and procyclical bank…Banks’ Financial Reporting and Financial System Stability (2016)Banks’ Financial Reporting an…Delayed Expected Loss Recognition and the Risk Profile of Banks (2015)Delayed Expected Loss Recogni…Safer ratios, riskier portfolios: Banks׳ response to government aid (2014)Safer ratios, riskier portfol…Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking (2012)Accounting discretion, loan l…Do delays in expected loss recognition affect banks' willingness to lend? (2011)Do delays in expected loss re…Too Many to Fail? Evidence of Regulatory Forbearance When the Banking Sector Is Weak (2009)Too Many to Fail? Evidence of…Publicly traded versus privately held: implications for conditional conservatism in bank accounting (2008)Publicly traded versus privat…How Do Large Banking Organizations Manage Their Capital Ratios? 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References

  • 1982Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models12,786 cited
  • 2000What Do a Million Observations on Banks Say About the Transmission of Monetary Policy?2,505 cited
  • 1991The Credit Crunch1,340 cited
  • 1995The role of capital in financial institutions987 cited
  • 2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited
  • 1995The Capital Crunch: Neither a Borrower nor a Lender Be613 cited
  • 1994Did Risk-Based Capital Allocate Bank Credit and Cause a "Credit Crunch" in the United States?589 cited
  • 2008How Do Large Banking Organizations Manage Their Capital Ratios?531 cited
  • 2011Do delays in expected loss recognition affect banks' willingness to lend?526 cited
  • 1995Bank regulation and the credit crunch497 cited
  • 2014Safer ratios, riskier portfolios: Banks׳ response to government aid460 cited
  • 2009Too Many to Fail? Evidence of Regulatory Forbearance When the Banking Sector Is Weak392 cited
  • 2016Banks’ Financial Reporting and Financial System Stability356 cited
  • 1993Self-interested bank regulation348 cited
  • 2015Delayed Expected Loss Recognition and the Risk Profile of Banks

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312 cited
  • 2008Publicly traded versus privately held: implications for conditional conservatism in bank accounting268 cited
  • Cited by

    • 2022Observing Enforcement: Evidence from Banking48 cited
    • 2021Unrecognized Expected Credit Losses and Bank Share Prices44 cited
    • 2020Banking sector earnings management using loan loss provisions in the Fintech era40 cited
    • 2024The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession40 cited
    • 2019Fair Value versus Amortized Cost Measurement and the Timeliness of Other-Than-Temporary Impairments: Evidence from the Insurance Industry28 cited
    • 2022Current Expected Credit Losses (CECL) Standard and Banks' Information Production27 cited