How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model.
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| Title: | How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model. |
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| Authors: | Yang, Hsiang-Chieh1 (AUTHOR) |
| Source: | Accounting Review. Jan2025, Vol. 100 Issue 1, p465-490. 26p. |
| Database: | Business Source Ultimate |
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| ISSN: | 00014826 |
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| DOI: | 10.2308/TAR-2022-0511 |