Expected Loan Loss Provisioning: An Empirical Model

The new accounting standard requires that financial institutions estimate expected credit losses on their loan portfolios. The predictability of long-term losses, however, remains an open question. We develop a model that predicts long-term loan losses and incorporates adjustments for macroeconomic...

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Veröffentlicht in:	The Accounting review 2022-11, Vol.97 (7), p.319-346
Hauptverfasser:	Lu, Yao, Nikolaev, Valeri V.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting standards Bank failures Business cycles Credit Fair value Financial institutions Loan loss allowances Loan portfolio management Loans Losses Portfolios Present value
Online-Zugang:	Volltext
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