Our objective is to test-bed the new Expected Credit Loss (ECL) and Current Expected Credit Loss (CECL) models for bank credit loss accounting to identify the potential consequences of their implementation. In particular, whether and how ECL and CECL approaches could lead to divergence in credit...

This paper is the first to investigate the impact of banks’ organizational memory of past history on the conservatism of accounting policy. Specifically, we investigate two types of bad time history: banks’ undercapitalization and the failures of other banks during financial crises. Using a...

As part of an international research project on reservoir fisheries productivity in developing countries, this paper examines contractual relations in the Lake Nasser fishery, seeking to understand why so many seemingly redundant contract types coexist and what effect they have on productivity....