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Delayed Expected Loss Recognition and the Risk Profile of Banks

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Cited by:

  1. Yinlin Zhang & Michael. L. McIntyre, 2021. "Discretionary loan loss provisioning and stock trading liquidity," Journal of Banking Regulation, Palgrave Macmillan, vol. 22(2), pages 97-111, June.
  2. Beatty, Anne & Liao, Scott, 2020. "Alternative evidence and views on asymmetric loan loss provisioning," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  3. Emil Ślązak & Magdalena Skwarzec, 2022. "The effects of IFRS 9 valuation model on cost of risk in commercial banks – the impact of COVID-19," Bank i Kredyt, Narodowy Bank Polski, vol. 53(1), pages 47-78.
  4. Harry Huizinga & Luc Laeven, 2019. "The Procyclicality of Banking: Evidence from the Euro Area," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 67(3), pages 496-527, September.
  5. Pérez Rodríguez, Pablo, 2021. "Accounting and auditing of credit loss estimates: The hard and the soft," Latin American Journal of Central Banking (previously Monetaria), Elsevier, vol. 2(2).
  6. Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023. "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series 2023-063, Board of Governors of the Federal Reserve System (U.S.).
  7. Srivastav, Abhishek & Keasey, Kevin & Mollah, Sabur & Vallascas, Francesco, 2017. "CEO turnover in large banks: Does tail risk matter?," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 37-55.
  8. Yuehua Li & Zhentao Liu & Sha Pei, 2020. "Does bank transparency benefit from the Volcker Rule?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1471-1500, June.
  9. Suarez, Javier & ,, 2018. "The Procyclicality of Expected Credit Loss Provisions," CEPR Discussion Papers 13135, C.E.P.R. Discussion Papers.
  10. Guettler, Andre & Naeem, Mahvish & Norden, Lars & Van Doornik, Bernardus, 2024. "Pre-publication revisions of bank financial statements: A novel way to monitor banks?," Journal of Financial Intermediation, Elsevier, vol. 58(C).
  11. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
  12. Wheeler, P. Barrett, 2019. "Loan loss accounting and procyclical bank lending: The role of direct regulatory actions," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 463-495.
  13. Manuela M. Dantas & Kenneth J. Merkley & Felipe B. G. Silva, 2023. "Government Guarantees and Banks' Income Smoothing," Papers 2303.03661, arXiv.org.
  14. Bischof, Jannis & Foos, Daniel & Riepe, Jan, 2020. "Does greater transparency discipline the loan loss provisioning of privately held banks?," Discussion Papers 40/2020, Deutsche Bundesbank.
  15. Morais, Bernardo & Ormazabal, Gaizka & Peydro, J.L. & Roa, Monica & Sarmiento Paipilla, Miguel, 2020. "Forward Looking Loan Provisions : Credit Supply and Risk-Taking," Other publications TiSEM fe99a48f-f94a-41d8-bf3f-3, Tilburg University, School of Economics and Management.
  16. Mary L. Z. Ma & Victor Song, 2016. "Discretionary Loan Loss Provisions and Systemic Risk in the Banking Industry," Accounting Perspectives, John Wiley & Sons, vol. 15(2), pages 89-130, June.
  17. Tran, Dung Viet & Hassan, M. Kabir & Houston, Reza, 2019. "Activity strategies, information asymmetry, and bank opacity," Economic Modelling, Elsevier, vol. 83(C), pages 160-172.
  18. Jutasompakorn, Pearpilai & Lim, Chu Yeong & Ranasinghe, Tharindra & Ow Yong, Kevin, 2021. "Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  19. Noor Hashim & Weijia Li & John O'Hanlon, 2019. "Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses," Accounting and Business Research, Taylor & Francis Journals, vol. 49(6), pages 682-725, September.
  20. Peterson K. Ozili, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 537-553, September.
  21. Liangliang Jiang & Ross Levine & Chen Lin, 2023. "Does Competition Affect Bank Risk?," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 55(5), pages 1043-1076, August.
  22. Basu, Sudipta & Vitanza, Justin & Wang, Wei, 2020. "Asymmetric loan loss provision models," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  23. Péter Fáykiss & Erzsébet-Judit Rariga & Márton Zsigó, 2019. "Portfolio Cleaning of Problem Project Loans in Hungary – Experiences Related to the Systemic Risk Buffer, as a Targeted Macroprudential Instrument," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 18(3), pages 52-82.
  24. Yue, Heng & Zhang, Liandong & Zhong, Qinlin, 2022. "The politics of bank opacity," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  25. Bischof, Jannis & Laux, Christian & Leuz, Christian, 2021. "Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis," Journal of Financial Economics, Elsevier, vol. 141(3), pages 1188-1217.
  26. Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
  27. Fan, Yaoyao & Huang, Yichu & Jiang, Yuxiang & Liu, Frank Hong, 2020. "Watch out for bailout: TARP and bank earnings management," Journal of Financial Stability, Elsevier, vol. 51(C).
  28. João Granja, 2018. "Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 173-216, March.
  29. Jinyong Kim & Mingook Kim & Yongsik Kim, 2020. "Bank Transparency and the Market’s Perception of Bank Risk," Journal of Financial Services Research, Springer;Western Finance Association, vol. 58(2), pages 115-142, December.
  30. Nicoletti, Allison, 2018. "The effects of bank regulators and external auditors on loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 244-265.
  31. Gopalan, Yadav, 2022. "The effects of ratings disclosure by bank regulators," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  32. Lartey, Theophilus & James, Gregory A. & Danso, Albert & Boateng, Agyenim, 2022. "Bank business models, failure risk and earnings opacity: A short- versus long-term perspective," International Review of Financial Analysis, Elsevier, vol. 80(C).
  33. Ormazabal, Gaizka & López-Espinosa, Germán & Sakasai, Yuki, 2020. "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence," CEPR Discussion Papers 14803, C.E.P.R. Discussion Papers.
  34. Jin, Justin Y. & Ma, Mary L.Z. & Song, Victor & Guo, Mengyang, 2021. "Banks’ loan charge-offs and macro-level risk," Journal of Behavioral and Experimental Finance, Elsevier, vol. 32(C).
  35. Andries, Kathleen & Gallemore, John & Jacob, Martin, 2017. "The effect of corporate taxation on bank transparency: Evidence from loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 307-328.
  36. Kais Mtar & Walid Belazreg, 2023. "On the nexus of innovation, trade openness, financial development and economic growth in European countries: New perspective from a GMM panel VAR approach," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 766-791, January.
  37. Bandyopadhyay, Satiprasad & Jha, Ranjini & Kennedy, Duane, 2017. "The effect of the US subprime crisis on Canadian banks," Advances in accounting, Elsevier, vol. 36(C), pages 58-74.
  38. Choudhary, M. Ali & Jain, Anil K., 2021. "Corporate stress and bank nonperforming loans: Evidence from Pakistan," Journal of Banking & Finance, Elsevier, vol. 133(C).
  39. Trang H. Dao & Amedeo Pugliese & Joshua Ronen, 2023. "Assessing banks’ resilience: A complementary approach to stress testing using fair values from banks’ financial statements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(7-8), pages 1206-1239, July.
  40. Germán López‐Espinosa & Gaizka Ormazabal & Yuki Sakasai, 2021. "Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 757-804, June.
  41. Peterson, Ozili K. & Arun, Thankom G., 2018. "Income smoothing among European systemic and non-systemic banks," The British Accounting Review, Elsevier, vol. 50(5), pages 539-558.
  42. Luminita-Georgiana ACHIM & Elena MITOI & Marian Valentin MOLDOVEANU & Codrut-Ioan TURLEA, 2021. "Credit Scoring – General Approach in the IFRS 9 Context," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 384-384, May.
  43. Ozili, Peterson K, 2017. "Paying Bank Risk Professionals to Lie About Bank Loan Loss Provisioning Process," MPRA Paper 75354, University Library of Munich, Germany.
  44. Anya Kleymenova & İrem Tuna, 2021. "Regulation of Compensation and Systemic Risk: Evidence from the UK," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 1123-1175, June.
  45. Kim, Jinyong & Kim, Mingook & Lee, Jeong Hwan, 2019. "The effect of TARP on loan loss provisions and bank transparency," Journal of Banking & Finance, Elsevier, vol. 102(C), pages 79-99.
  46. Ildiko Orban & Oday Tamimi, 2020. "Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 1259-1277.
  47. Bischof, Jannis & Laux, Christian & Leuz, Christian, 2020. "Accounting for financial stability: Lessons from the financial crisis and future challenges," SAFE Working Paper Series 283, Leibniz Institute for Financial Research SAFE.
  48. Brunella Bruno & Immacolata Marino & Giacomo Nocera, 2023. "Internal Ratings, Non-Performing Loans, and Bank Opacity: Evidence from Analysts’ Forecasts," BAFFI CAREFIN Working Papers 23195, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
  49. Fang, Yiwei & Fornaro, James & Li, Lingxiang & Zhu, Yun, 2018. "The impact of accounting laws and standards on bank risks: Evidence from transition countries," Journal of Economics and Business, Elsevier, vol. 95(C), pages 103-118.
  50. Ausloos, Marcel & Eskandary, Ali & Kaur, Parmjit & Dhesi, Gurjeet, 2019. "Evidence for Gross Domestic Product growth time delay dependence over Foreign Direct Investment. A time-lag dependent correlation study," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 527(C).
  51. Fan, Yaoyao & Jiang, Yuxiang & Zhang, Xuezhi & Zhou, Yue, 2019. "Women on boards and bank earnings management: From zero to hero," Journal of Banking & Finance, Elsevier, vol. 107(C), pages 1-1.
  52. Michael L. McIntyre & Yinlin Zhang, 2020. "Depositors’ discipline, banks’ accounting discretion, and depositors’ expectations of implicit government guarantees," Journal of Banking Regulation, Palgrave Macmillan, vol. 21(3), pages 256-277, September.
  53. MITOI Elena & ACHIM Luminita & DESPA Madalin & TURLEA Codrut, 2020. "Ifrs 9 And The Interaction With Basel Iii Regulation Pillars," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 213-222, December.
  54. Sara Longo & Antonio Parbonetti & Amedeo Pugliese, 2022. "Investors’ expectations around quantitative easing: does liquidity injection affect European banks equally?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 957-996, September.
  55. Silva, Felipe Bastos Gurgel, 2021. "Fiscal Deficits, Bank Credit Risk, and Loan-Loss Provisions," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 56(5), pages 1537-1589, August.
  56. Jannis Bischof & Holger Daske, 2016. "Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9," Accounting in Europe, Taylor & Francis Journals, vol. 13(2), pages 129-168, May.
  57. John Gallemore, 2023. "Bank financial reporting opacity and regulatory intervention," Review of Accounting Studies, Springer, vol. 28(3), pages 1765-1810, September.
  58. Zoltán Novotny-Farkas, 2016. "The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability," Accounting in Europe, Taylor & Francis Journals, vol. 13(2), pages 197-227, May.
  59. Buesa, Alejandro & Población García, Francisco Javier & Tarancón, Javier, 2019. "Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP," Working Paper Series 2347, European Central Bank.
  60. Yiwei Fang & Iftekhar Hasan & Woon Sau Leung & Qingwei Wang, 2019. "Foreign ownership, bank information environments, and the international mobility of corporate governance," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(9), pages 1566-1593, December.
  61. Degryse, Hans & Huylebroek, Cédric, 2023. "Fiscal support and banks’ loan loss provisions during the COVID-19 crisis," Journal of Financial Stability, Elsevier, vol. 67(C).
  62. Liangliang Jiang & Ross Levine & Chen Lin & Wensi Xie, 2022. "Deposit Supply and Bank Transparency," Management Science, INFORMS, vol. 68(5), pages 3834-3855, May.
  63. Cousin, Jean-Gabriel & Dereeper, Sébastien & Essama Zoh, Gervais, 2024. "Impact of credit risk management on provisioning expectations: Evidence from U.S. banks during the subprime crisis," Finance Research Letters, Elsevier, vol. 62(PA).
  64. Marco Maria Mattei & Petya Platikanova, 2023. "Enhancing bank transparency: Financial reporting quality, fraudulent peers and social capital," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3419-3454, September.
  65. Gaoqing Zhang, 2021. "Competition and Opacity in the Financial System," Management Science, INFORMS, vol. 67(3), pages 1895-1913, March.
  66. Tai-Yuan Chen & Yi-Chun Chen & Mingyi Hung, 2022. "Uneven regulatory playing field and bank transparency abroad," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(3), pages 379-404, April.
  67. Danisman, Gamze Ozturk & Demir, Ender & Ozili, Peterson, 2021. "Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 923-935.
  68. Sehwa Kim, 2022. "Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 711-754, June.
  69. Viral V. Acharya & Stephen G. Ryan, 2016. "Banks’ Financial Reporting and Financial System Stability," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 277-340, May.
  70. Robert M. Bushman & Bradley E. Hendricks & Christopher D. Williams, 2016. "Bank Competition: Measurement, Decision‐Making, and Risk‐Taking," Journal of Accounting Research, Wiley Blackwell, vol. 54(3), pages 777-826, June.
  71. Gaëtan Le Quang, 2019. "Discretionary loan loss provisions and market discipline," Economics Bulletin, AccessEcon, vol. 39(4), pages 2931-2941.
  72. Giulio Velliscig & Josanco Floreani & Maurizio Polato, 2023. "Capital and asset quality implications for bank resilience and performance in the light of NPLs’ regulation: a focus on the Texas ratio," Journal of Banking Regulation, Palgrave Macmillan, vol. 24(1), pages 66-88, March.
  73. Albulena Shala & Valentin Toçi & Skender Ahmeti, 2020. "Income smoothing through loan loss provisions in south and Eastern European banks," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 429-452.
  74. Poshakwale, Sunil & Aghanya, Daniel & Agarwal, Vineet, 2020. "The impact of regulations on compliance costs, risk-taking, and reporting quality of the EU banks," International Review of Financial Analysis, Elsevier, vol. 68(C).
  75. Laux, Christian, 2016. "The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 204-208.
  76. Joohyung Ha, 2021. "Bank accounting conservatism and bank loan quality," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 498-532, March.
  77. Guettler, Andre & Naeem, Mahvish & Norden, Lars & Van Doornik, Bernardus, 2024. "Pre-publication revisions of bank financial statements: A novel way to monitor banks?," Journal of Financial Intermediation, Elsevier, vol. 58(C).
  78. Ovidiu VOICU, 2016. "Ifrs 9 Approach Within The „Regulatory-Accounting” Mix," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 4, pages 71-78.
  79. Kutubi, Shawgat S. & Ahmed, Kamran & Khan, Hayat & Garg, Mukesh, 2021. "Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
  80. Manuela M. Dantas & Kenneth J. Merkley & Felipe B. G. Silva, 2023. "Government Guarantees and Banks’ Income Smoothing," Journal of Financial Services Research, Springer;Western Finance Association, vol. 63(2), pages 123-173, April.
  81. Ozili, Peterson K, 2022. "Economic policy uncertainty, bank nonperforming loans and loan loss provisions: are they correlated?," MPRA Paper 112381, University Library of Munich, Germany.
  82. Raffaela Casciello & Marco Maffei & David A. Ziebart, 2024. "Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 87-146, July.
  83. Lucas Mahieux & Haresh Sapra & Gaoqing Zhang, 2023. "CECL: Timely Loan Loss Provisioning and Bank Regulation," Journal of Accounting Research, Wiley Blackwell, vol. 61(1), pages 3-46, March.
  84. Hegde, Shantaram P. & Kozlowski, Steven E., 2021. "Discretionary loan loss provisioning and bank stock returns: The Role of economic booms and busts," Journal of Banking & Finance, Elsevier, vol. 130(C).
  85. Aytekin Ertan & Maria Loumioti & Regina Wittenberg‐Moerman, 2017. "Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 877-918, September.
  86. Chen, Qi & Goldstein, Itay & Huang, Zeqiong & Vashishtha, Rahul, 2022. "Bank transparency and deposit flows," Journal of Financial Economics, Elsevier, vol. 146(2), pages 475-501.
  87. Guo, Jianan & Islam, Muhammad Azizul & Jain, Ameeta & van Staden, Chris J., 2022. "Civil liberties and social and environmental information transparency: A global investigation of financial institutions," The British Accounting Review, Elsevier, vol. 54(1).
  88. Prateek Sharma, 2024. "Loan loss provisions and the deposit rates yield curve at US banks," SN Business & Economics, Springer, vol. 4(8), pages 1-24, August.
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