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Keywords: loan loss provisions
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Journal Articles
The Accounting Review (2021) 96 (4): 27–50.
Published: 01 July 2021
... loss recognition—the extent to which loan loss provisions capture subsequent nonperforming loans. The effects are greater when PCRs distribute more information and are not driven by changes in borrower quality or supervisory stringency. Overall, these inferences are consistent with improvements...
Journal Articles
The Accounting Review (2018) 93 (5): 245–271.
Published: 01 September 2018
... of a bank's reported allowance for loan and lease losses (ALLL) and, by association, its provision for loan and lease losses (PLLL). banks credit loss loan loss provisions bank failure analyst forecast standard setting The authors gratefully acknowledge the helpful comments made by Mary...
Journal Articles