The Regulation of Loan Loss Provisioning and Banks' Real Activities

Project Start: 01/2018
Status: Ongoing
Researchers: Jannis Bischof
Category: Financial Intermediation
Funded by: LOEWE

Related Working Papers

No. Author/s Title Year Program Area Keywords
283 Jannis Bischof, Christian Laux, Christian Leuz Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges 2020 Financial Intermediation Banks, Financial crisis, Financial stability, Disclosure, Loan loss accounting, Expected credit losses, Incurred loss model, Prudential filter, Fair value accounting