Work

Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence

Year: 2020

Type: article

Source: Journal of Accounting Research

DOI: 10.1111/1475-679x.12354

Authors: GERMÁN LÓPEZ‐ESPINOSA, GAIZKA ORMAZABAL, YUKI SAKASAI

Institutions: IESE Business School, Universidad de Navarra, ESE Business School

Language: English

Topic: Banking stability, regulation, efficiency

Subfield: Finance

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W3123483545

FWCI: 9.88

Cites: 65

Cited by: 117

Related to: 10