SMEAL WIKI

When are expected credit losses relevant and new to investors? Evidence from CECL adoption

Kurt H. Gee, Jed J. Neilson, Brent Schmidt, Biqin Xie
Year2022
VenueSSRN Electronic Journal
Typepreprint
Citations8
DOI10.2139/ssrn.4038479
OpenAlexW4214750105

Topics

Auditing, Earnings Management, GovernanceActuarial scienceInformation lossBusinessEconometricsEconomics