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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 |
2 |
Bank loan loss accounting treatments, credit cycles and crash risk
تدابیر حسابداری از دست دادن وام بانکی، چرخه اعتبار و ریسک سقوط-2017 Banks that follow conditional conservatism in their loan loss accounting treatments
benefit from a reduction in crash risk. The key discretionary loan loss accounting channels
are provisions and allowances. We show that conditional conservatism reduces crash risk
of small banks during periods of credit contraction and boom. Interestingly, for large
banks, crash risk is not reduced by more conservative accounting even for those with
higher levels of opacity. Hence regulation prompting for more conservative bank loan loss
accounting does not present a significant opportunity to limit systemic effects arising from
abrupt price declines in the stocks of large banks.
Keywords: Accounting conservatism | Loan loss accounting | Bank lending | Crash risk |
مقاله انگلیسی |