Concepedia

Expected Loss Provisioning

Expected Loss Provisioning is a risk management framework in credit risk supervision that quantifies and sets aside financial reserves based on the anticipated average credit losses over the lifetime of exposures, distinguishing it from regulatory or incurred loss models by its forward-looking, probability-weighted estimation of default events.

30

Publications

2.7K

Citations

58

Authors

55

Institutions

Publications per year

2017–2026

12

Variants

Expected Credit Loss Provisioning

Parents

Publications

30

Loan loss provisioning and economic slowdowns: too much, too late?

Luc Laeven, Giovanni Majnoni · Journal of Financial Intermediation · 2003 · 804 citations · Full text

, , +11

Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking

Robert M. Bushman, Christopher D. Williams · Journal of Accounting and Economics · 2012 · 711 citations

, , +15

Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking

Robert M. Bushman, Christopher D. Williams · SSRN Electronic Journal · 2011 · 227 citations · Full text

, , +14

Loan loss provisioning and income smoothing in US banks pre and post the financial crisis

Heba Abou El Sood · International Review of Financial Analysis · 2012 · 159 citations

, , +17

Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior

Ender Demir, Peterson K Ozili · International Review of Economics & Finance · 2020 · 130 citations

, , +17

1–5 of 30

Authors

58

  1. JR
    J. R. Cummings

    Goddard Space Flight Center, United States

    2 publications · 89 citations

    2

    h-index

  2. RM
    Robert M. Bushman

    University of North Carolina at Chapel Hill, United States

    2 publications · 938 citations

    2

    h-index

  3. YL
    Yao Lu

    Cornell University, United States

    2 publications · 39 citations

    2

    h-index

  4. CD
    Christopher D. Williams

    University of Michigan, United States

    2 publications · 938 citations

    2

    h-index

  5. RF
    Robert F. Sarama

    Federal Reserve Board of Governors, United States

    2 publications · 37 citations

    2

    h-index

1–5 of 58

Institutions

55

  1. University of Chicago

    Chicago, United States

    3 h-index

    3 publications

    88 citations

  2. Lancaster University

    Lancaster, United Kingdom

    3 h-index

    3 publications

    268 citations

  3. Federal Reserve Board of Governors

    Washington D.C., United States

    2 h-index

    8 publications

    148 citations

  4. Macquarie University

    Sydney, Australia

    2 h-index

    2 publications

    89 citations

  5. Ross School

    East Hampton, United States

    2 h-index

    2 publications

    938 citations

  6. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    2 h-index

    2 publications

    938 citations

  7. University of Michigan

    Ann Arbor, United States

    2 h-index

    2 publications

    938 citations

  8. Tilburg University

    Tilburg, The Netherlands

    2 h-index

    2 publications

    60 citations

1–8 of 55

Venues

  1. SSRN Electronic Journal

    Repository · 9 publications · 389 citations

    9

    h-index

  2. Journal of Banking & Finance

    3 publications · 172 citations

    3

    h-index

  3. International Review of Economics & Finance

    2 publications · 175 citations

    2

    h-index

  4. Accounting and Business Research

    1 publications · 29 citations

    1

    h-index

  5. Richmond Fed Economic Brief

    1 publications · 28 citations

    1

    h-index

1–5