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1-10 of 80 results for loan losses

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Select article: Procyclicality in Loan Loss Provisions: A Comparative Analysis of Discretionary and Non-Discretionary Components

Open access

Research article

First published 2025-10

Procyclicality in Loan Loss Provisions: A Comparative Analysis of Discretionary and Non-Discretionary Components

Jiannan Yu

Sage Open

Select article: The Effect of Bundling Trade Association Monitoring and Female Board Representation on Loan Losses in Community Credit Unions

Open access

Research article

First published 2021-12

The Effect of Bundling Trade Association Monitoring and Female Board Representation on Loan Losses in Community Credit Unions

Anne Marie Ward, John Forker, Barry Reilly

Nonprofit and Voluntary Sector Quarterly

Select article: Fair Value Exposure,Auditor Specialization,and Banks’ Discretionary Use of the Loan Loss Provision

Retricted access

Research article

First published 2020-4

Fair Value Exposure,Auditor Specialization,and Banks’ Discretionary Use of the Loan Loss Provision

Brian Bratten, Monika Causholli, Linda A. Myers

Journal of Accounting,Auditing & Finance

Select article: How Do Capital Ratios Affect Bank Risk-Taking: New Evidence From the United States

Open access

Research article

First published 2021-1

How Do Capital Ratios Affect Bank Risk-Taking: New Evidence From the United States

Faisal Abbas, Omar Masood, Shoaib Ali [...]

Sage Open

Select article: The Discount Rate Used in the Current Expected Credit Loss Standard Creates Accounting Losses Where There Are No Economic Losses

Retricted access

Research article

First published 2023-4

The Discount Rate Used in the Current Expected Credit Loss Standard Creates Accounting Losses Where There Are No Economic Losses

Joshua Ronen

Journal of Accounting,Auditing & Finance

Select article: Benefits and Consequences of CECL-Adoption During COVID-19

Open access

Research article

First published 2025

Benefits and Consequences of CECL-Adoption During COVID-19

Xiaoran Jia, Kiridaran Kanagaretnam, Haoyu Zhang

Journal of Accounting,Auditing & Finance

Select article: Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry

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Research article

First published 2019-4

Do New Brooms Sweep Clean? Evidence that New CEOs Take a ‘Big Bath’ in the Banking Industry

Chung-Hua Shen, Chien-An Wang

Journal of Emerging Market Finance

Select article: Loan impairment provisioning under IAS 39 in the Asian banking sector

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Research article

First published 2013-5

Loan impairment provisioning under IAS 39 in the Asian banking sector

Tyrone M. Carlin, Nigel Finch

Risk and Decision Analysis

Select article: Negative interest rates and bank credit risk-taking

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Research article

First published 2026

Negative interest rates and bank credit risk-taking

Zixuan Dai, Lei Xu, Chandra Krishnamurti [...]

Australian Journal of Management

Select article: Quality of Reported Earnings: An Empirical Study of Indian Banking Industry

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Research article

First published 2021-6

Quality of Reported Earnings: An Empirical Study of Indian Banking Industry

Deepa Mangala, Neha Singla

Vision: The Journal of Business Perspective

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