Bank discretionary provisioning and systemic risk under impairment accounting standard reforms

Economic Analysis and Policy 2026

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Authors: Zhinan Li, LI Si-qi, Peilong Shen
DOI: 10.1016/j.eap.2026.01.048
Cited by: 1
References: 61

Fields of Study & Subjects

Banking stability regulation efficiency Auditing Earnings Management Governance Credit Risk and Financial Regulations

Publication details

Journal / source
Economic Analysis and Policy
Publisher
Elsevier BV
Volume
90
Pages
888–912
Publication date
23 January 2026
Language
EN