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Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence · Study

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ArticleSwitching From Incurred to Expected Loan Loss Provisioning: Early Evidence

Germán López‐Espinosa2020

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Articlegreen2020

Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence

Germán López‐Espinosa · Gaizka Ormazábal · Yuki Sakasai

116 citations·0/0 files stored·Journal of Accounting Research

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Banking stability, regulation, efficiency Auditing, Earnings Management, Governance Credit Risk and Financial Regulations

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References

1997On Persistence in Mutual Fund Performance 1992The Cross-Section of Expected Stock Returns 1993Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency 1981The relationship between return and market value of common stocks 1993A long memory property of stock market returns and a new model 2010A Long Memory Property of Stock Market Returns and a New Model 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects

Cited by

2022CECL: Timely Loan Loss Provisioning and Bank Regulation 2021The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence 2023IFRS 9 implementation and bank risk 2024The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession 2022How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9

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Details

Year2020

Typearticle

Published2020-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations116

Files0 public / 0

ShelfBanking stability, regulation, efficiency

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doi10.1111/1475-679x.12354

openalex_workW3123483545

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2022Accounting-Driven Bank Monitoring and Firms’ Debt Structure: Evidence from IFRS 9 Adoption

2023Local governments' economic growth target pressure and bank loan loss provision: Evidence from China

2023IFRS 9, banking risk and COVID-19: Evidence from Europe