Expected loss recognition and banks’ management forecasts

2025/11/01 by Aurelius Aaron, Jeong-Bon Kim, Chong Wang +1 · 1 citation

paper · doi:10.1016/j.jaccpubpol.2025.107369

published in Journal of Accounting and Public Policy 54, 107369 (Elsevier BV)

crossref created 2025/10/08 · crossref issued 2025/11/01 · crossref published 2025/11/01 · crossref published-print 2025/11/01 · crossref deposited 2026/03/10 · crossref indexed 2026/08/04

Citations

• Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World
• CEO Overconfidence and Management Forecasting
• Internal control and management guidance
• Voluntary Disclosure, Earnings Quality, and Cost of Capital
• The Information Role of Conservatism
• How Much Should We Trust Differences-In-Differences Estimates?
• Enjoying the Quiet Life? Corporate Governance and Managerial Preferences
• Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads
• Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
• The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records