Work

ECL adoption without capital erosion: anticipatory preparation and regulatory architecture in Chinese banks

Year: 2026

Type: article

Source: Asia-Pacific Journal of Accounting & Economics

DOI: 10.1080/16081625.2026.2722109

Authors: Zhixing Lin, Erjia Xu

Institutions: Jiangxi University of Software Professional Technology, Kunming University

Language: English

Topic: Banking stability, regulation, efficiency

Subfield: Finance

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7204711295

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Cites: 47

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Related to: 10