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Keywords: provision for loan losses
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (3): 69–91.
Published: 01 September 2021
...Gauri Bhat; Joshua A. Lee; Stephen G. Ryan SYNOPSIS Prior research acknowledges that the determinants, timeliness, and economic implications of banks' provisions for loan losses (PLL) vary across loan types. However, the lack of machine-readable data on PLL by loan type has precluded researchers...