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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.
Authors: Yang, Hsiang-Chieh1 (AUTHOR)
Source: Accounting Review. Jan2025, Vol. 100 Issue 1, p465-490. 26p.
Database: Business Source Ultimate
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        Value: 10.2308/TAR-2022-0511
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              Text: Jan2025
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