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Keywords: credit reform
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (4): 27–50.
Published: 01 July 2021
...' understanding of credit risks. This represents a significant increase in banks' information set that is relevant for provisioning decisions ( Acharya and Ryan 2016 ). credit reform information sharing banking learning loan loss provisions Just as the global financial system suffered the crisis...
