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Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence

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2013

Bank regulation and supervision in 180 countries from 1999 to 2011

698 cited

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2022Accounting-Driven Bank Monitoring and Firms’ Debt Structure: Evidence from IFRS 9 Adoption29 cited
2023Local governments' economic growth target pressure and bank loan loss provision: Evidence from China29 cited
2022Current Expected Credit Losses (CECL) Standard and Banks' Information Production27 cited
2023IFRS 9, banking risk and COVID-19: Evidence from Europe27 cited
2024Over half a decade into the adoption of IFRS 9: a systematic literature review20 cited