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The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality
16 references·13 citing·46 second hop
The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality (2018)The Implications of Credit Risk Modeling …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…Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies (2013)Aggregated, voluntary, and ma…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…Publicly traded versus privately held: implications for conditional conservatism in bank accounting (2008)Publicly traded versus privat…The Credit Cycle and the Business Cycle: New Findings Using the Loan Officer Opinion Survey (2006)The Credit Cycle and the Busi…Credit Risk Modeling (2004)Credit Risk ModelingBank provisioning behaviour and procyclicality (2004)Bank provisioning behaviour a…Audit Firm Industry Specialization and Client Disclosure Quality (2004)Audit Firm Industry Specializ…Loan loss provisioning and economic slowdowns: too much, too late? 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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2003Loan loss provisioning and economic slowdowns: too much, too late?817 cited
  • 2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited
  • 2006The Credit Cycle and the Business Cycle: New Findings Using the Loan Officer Opinion Survey604 cited
  • 2003Credit Risk560 cited
  • 2004Audit Firm Industry Specialization and Client Disclosure Quality537 cited
  • 2004Credit Risk Modeling530 cited
  • 2011Do delays in expected loss recognition affect banks' willingness to lend?526 cited
  • 2004Bank provisioning behaviour and procyclicality491 cited
  • 2016Banks’ Financial Reporting and Financial System Stability356 cited
  • 2015Delayed Expected Loss Recognition and the Risk Profile of Banks312 cited
  • 2013Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies276 cited
  • 2008Publicly traded versus privately held: implications for conditional conservatism in bank accounting

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268 cited
  • 1995The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions234 cited
  • Cited by

    • 2018The Effect of Credit Competition on Banks’ Loan-Loss Provisions57 cited
    • 2021Credit Information Sharing and Loan Loss Recognition56 cited
    • 2020Executive Stock Options and Systemic Risk44 cited
    • 2021The Politics of Bank Opacity42 cited
    • 2019Expected Loan Loss Provisioning: An Empirical Model42 cited
    • 2024The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession40 cited
    • 2019What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?39 cited
    • 2017Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?39 cited
    • 2024The death of a regulator: Strict supervision, bank lending, and business activity36 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
    • 2021Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals26 cited
    • 2022Subsidize or Not: The Competition of Credit Card and Online Credit in Platform-based Supply Chain System22 cited