Accounting and auditing of credit loss estimates: The hard and the soft
A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses (ECL).The paper explores the role of bank manag...
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| Format: | Article |
| Language: | English |
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Elsevier
2021-06-01
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| Series: | Latin American Journal of Central Banking |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666143821000077 |