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Accounting and auditing of credit loss estimates: The hard and the soft
حسابداری و حسابرسی تخمین زیان اعتباری: سخت و نرم-2021 A key goal of financial reporting is to address information asymmetries, which are amplified in the
case of banks given their credit, maturity and liquidity transformation and complex, judgmental
accounting standards dealing with expected credit losses (ECL).
The paper explores the role of bank management in estimating and recognizing ECL, and how
external auditors challenge the resulting figures. Based on analysis of G-SIB disclosures, it concludes that management and auditors tend to prioritize observable and verifiable, hard information
to reduce challenge to their reported estimates and protect against the threat of legal liability.
Emphasis on such information facilitates loss deferral, damaging the reliability of banks’ financial
reporting, obscuring their safety and soundness picture and jeopardizing financial stability.
Based on these conclusions, the paper seeks to open a new path to the research and policy analysis of credit loss recognition, introducing proposals to address the procyclicality of credit loss
accounting by tackling inappropriate incentives that decouple risk taking from its translation onto
banks’ financial statements.
keywords: انتظارات اعتباری انتظار می رود | عدم تقارن اطلاعات | افشای | عوارض جانبی | ثبات اقتصادی | پروسیکیت | Expected Credit Losses | Information asymmetries | Disclosures | Externalities | Financial stability | Procyclicality |
مقاله انگلیسی |
2 |
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
حسابداری برای ثبات مالی: افشای بانکی و تشخیص از دست دادن در بحران مالی-2021 This paper examines banks’ disclosures and loss recognition in the 2007–2009 financial
crisis and identifies several core issues for the link between accounting and financial stability. We show that, going into the financial crisis, banks’ disclosures about relevant risk
exposures were relatively sparse. Such disclosures came later after major concerns about
banks’ exposures had arisen in markets. The recognition of loan losses also was slow and
delayed relative to prevailing market expectations. Among the possible explanations for
this evidence, our analysis indicates that banks’ reporting incentives played a key role,
which has important implications for bank supervision and the new expected loss model for loan accounting. We also provide evidence that shielding regulatory capital from accounting losses through prudential filters can dampen banks’ incentives for corrective actions. Overall, our analysis reveals several significant challenges if accounting and financial
reporting are to contribute to financial stability.
keywords: Banks | Financial crisis | Financial stability | Disclosure | Loan loss accounting | Expected credit losses | Incurred loss model | Prudential filter | Fair value accounting |
مقاله انگلیسی |