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

We document potential cross-sectional differences in how expected loss accounting will affect provision timeliness to provide important policy insights and contribute to the literature regarding the estimation of the expected loss model adoption impact and provision timeliness determinants. Our find...

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Veröffentlicht in:	The Accounting review 2021-01, Vol.96 (1), p.1-21
Hauptverfasser:	Beatty, Anne, Liao, Scott
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Banks Credit Disclosure Fair value Forecasting Loans Loss recognition Losses Nonperforming loans
Online-Zugang:	Volltext
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