This paper provides early descriptive evidence on the effect of the adoption of IFRS 9 and
COVID-19 on banks' lending and regulatory capital. Using a sample of Spanish quoted …

Purpose This paper aims to examine the impact of the mandatory adoption of (International
Financial Reporting Standards [IFRS] 9) on loan provisions, nonperforming loans (NPL) and …

ABSTRACT Under the Current Expected Credit Loss (CECL) model, banks should fully
recognize expected lifetime credit losses upon loan origination while gradually recognizing …

At the Ninth International Conference of the Journal of International Accounting Research,
Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to …

This paper examines lending effects of banks switching from an incurred credit loss model to
an expected credit loss (ECL) model. I find evidence that ECL transition deteriorates the …

We investigate how the adoption of the Current Expected Credit Loss (CECL) standard
affects US banks' information environments. To this end, we examine how the standard …

How should a monopolistic seller (she) sell an item to a buyer (he), when the buyer's later
demands are affected by the earlier allocations he receives? For example, consider an …

Abstract The Current Expected Credit Loss (CECL) standard took effect in 2020 during the
onset of the unprecedented global pandemic. Proponents of CECL argue that the regulation …

I explore the real effects of an update in loan loss accounting, the current expected credit
loss (CECL) model. Although CECL's predecessor only required banks to recognize losses …

The current expected credit losses (CECL) model stipulates that loan loss provisions should
be forward-looking. I document that banks increasingly rely on macroeconomic forecasts …