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Keywords: loan loss provisionsClose
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...
The Accounting Review (2018) 93 (5): 245–271.
Published: 01 September 2018
...: Accepted by Leslie D. Hodder, under the Senior Editorship of Mark L. DeFond. banks credit loss loan loss provisions bank failure analyst forecast standard setting This paper develops a measure of the expected rate of credit losses on a bank's loan portfolio using publicly available...
The Accounting Review (2013) 88 (1): 233–260.
Published: 01 January 2013
... that, because mandatory recognition of hedge ineffectiveness under SFAS 133 reduced banks' ability to smooth income through derivatives, banks that are more affected by SFAS 133 rely more on loan loss provisions to smooth income. We find evidence consistent with this argument. We also find that the increased...