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Keywords: current expected credit loss model (CECL)
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting 1–17.
Published: 11 April 2025
...: Accepted by Nick Seybert, under the Senior Editorship of Victor S. Maas. 2025 18 07 2023 03 03 2025 11 03 2025 current expected credit loss model (CECL) loan loss provisioning FASB standard setting financial analysts BEHAVIORAL RESEARCH IN ACCOUNTING Vol. XX, No. XX...