The extent and impact of loan loss provisioning discretion within the U.S. credit union industry

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Steven E. Kozlowski, M. Kabir Hassan, Alec Melotto, José Antonio Pérez Amuedo
DOI: 10.2139/ssrn.6183991
Cited by: 0
References: 35

Fields of Study & Subjects

Banking stability regulation efficiency Auditing Earnings Management Governance Banking Sector Performance and Management

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint