Search Results - subject:"loan loss recognition"

Regulation, supervision and accounting conservatism : the interaction of the three pillars of Basel II on the quality of reported earnings in worldwide banks

Díaz-Sánchez, Inmaculada; Martinez-Conesa, Isabel; … - In: Revista de Contabilidad 26 (2023) 2, pp. 330-342

Persistent link: https://www.econbiz.de/10015395807

Accounting-driven bank monitoring and firms’ debt structure : evidence from IFRS 9 adoption

Li, Xiao; Ng, Jeffrey; Saffar, Walid - In: Management science : journal of the Institute for … 70 (2024) 1, pp. 54-77

Persistent link: https://www.econbiz.de/10014469887

Asymmetric loan loss provision models

Basu, Sudipta; Vitanza, Justin; Wang, Wei - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-21

Persistent link: https://www.econbiz.de/10012494843

Corruption in bank lending : the role of timely loan loss recognition

Akins, Brian; Dou, Yiwei; Ng, Jeffrey - In: Journal of accounting & economics 63 (2017) 2/3, pp. 454-478

Persistent link: https://www.econbiz.de/10011730334

Shadow seniority? Lending relationships and borrowers’ selective default

González, Francisco; Gutiérrez, José E.; Serena …

Este documento estudia cómo afectan las relaciones bancarias a los incentivos de pago de las empresas, empleando datos granulares a nivel de préstamos en España. Se encuentra un resultado novedoso: las empresas priorizan el pago a sus prestamistas principales para preservar sus relaciones...

Persistent link: https://www.econbiz.de/10014573636