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Loan Loss Measurement and Bank Lending.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Loan Loss Measurement and Bank Lending./
作者:	Huber, Stefan Johann.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	77 p.
附註:	Source: Dissertations Abstracts International, Volume: 83-05, Section: B.
Contained By:	Dissertations Abstracts International83-05B.
標題:	Behavior. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28688383
ISBN:	9798544204503

Loan Loss Measurement and Bank Lending.
Huber, Stefan Johann.

Loan Loss Measurement and Bank Lending. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 77 p.

Source: Dissertations Abstracts International, Volume: 83-05, Section: B.

Thesis (Ph.D.)--Stanford University, 2021.

This item must not be sold to any third party vendors.

I use both theoretical and empirical models to assess how alternative measurement approaches to banks' loan loss allowances affect lending when banks are subject to regulatory capital requirements. I find that: (1) the Current Expected Credit Loss (CECL) method increases loan loss reserves on average by 16% relative to the Incurred Credit Loss (ICL) method; (2) the difference between CECL loan loss allowances and ICL loan loss allowances is larger in economic downturns than upswings; (3) banks reduce lending on average by 3.15% (50 basis points) when switching from ICL to CECL; and (4) CECL results in less procyclical lending than ICL, specifically, the difference between lending in up- vs. downturns decreases by 0.8% (37 basis points) when moving from ICL to CECL.

ISBN: 9798544204503Subjects--Topical Terms:

532476
Behavior.

Loan Loss Measurement and Bank Lending.
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