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Keywords: loan loss provisioning
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Journal Articles

How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model

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Hsiang-Chieh Yang (Alex)
Journal: The Accounting Review
The Accounting Review (2025) 100 (1): 465–490.
https://doi.org/10.2308/TAR-2022-0511
Published: 01 January 2025
... current expected credit losses (CECL) loan loss provisioning bank lending real effects originate-to-distribute (OTD) lending The current expected credit loss (CECL) model has transformed bank accounting. Described as the most significant change ever by the American Bankers Association, CECL...
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Journal Articles

What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?

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Anne Beatty, Scott Liao
Journal: The Accounting Review
The Accounting Review (2021) 96 (1): 1–21.
https://doi.org/10.2308/TAR-2018-0049
Published: 01 January 2021
... Systems, Columbus, OH, USA; Scott Liao, University of Toronto, Rotman School of Management, Department of Accounting, Toronto, Ontario, Canada. Editor's note: Accepted by Mary E. Barth. 1 1 2018 1 4 2020 2021 bank CECL incurred loss loan loss provisioning loss forecasts...
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