[PDF][PDF] Decision-usefulness of expected credit loss information under CECL
Abstract The Financial Accounting Standards Board (FASB) recently replaced the “incurred
loss”(IL) model of reporting credit losses with the “current expected credit loss”(CECL) model …
loss”(IL) model of reporting credit losses with the “current expected credit loss”(CECL) model …
Are recognized expected credit losses decision-useful and new to investors? Evidence from CECL adoption
Abstract The Financial Accounting Standards Board recently replaced the “incurred loss”(IL)
model of credit loss recognition with the “current expected credit loss”(CECL) model to …
model of credit loss recognition with the “current expected credit loss”(CECL) model to …
Determinants of Income Smoothing Practices in Light of the Recent Pandemic: Evidence from Banks in MEA Region
This study examined the effects of the recent COVID-19 pandemic on income smoothing
practices in the banking sector of Middle Eastern and African (MEA) countries. It examined …
practices in the banking sector of Middle Eastern and African (MEA) countries. It examined …