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CECL: Timely Loan Loss Provisioning and Bank Regulation

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143 cited

2020Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence116 cited

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2024The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession40 cited
2022Interplay between Accounting and Prudential Regulation37 cited