Construct · 1 fields · 1 citations

loan loss provisioning: a standalone construct

One name. One construct. A landmark on the map.

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Financial reporting

banks' accrual for expected credit losses on loans, a major discretionary accounting item used for smoothing and capital management.

In financial reporting, loan loss provisioning refers to banks' accrual for expected credit losses on loans, a major discretionary accounting item used for smoothing and capital management. This meaning comes from Beatty (2014) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

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Nearby constructs

provision2 fields · 3 citationsjingle · one word, two constructs accrual2 fields · 2 citationsjingle · one word, two constructs capital2 fields · 3 citationsjingle · one word, two constructs

References

Beatty, A., & Liao, S. (2014). Financial accounting in the banking industry: A review of the empirical literature. Journal of Accounting and Economics, 58(2-3), 339-383. https://doi.org/10.1016/j.jacceco.2014.08.009

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