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Accounting and auditing of credit loss estimates: The hard and the soft

Pablo Pérez Rodríguez

Latin American Journal of Central Banking (previously Monetaria), 2021, vol. 2, issue 2

Abstract: 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).

Keywords: Expected Credit Losses; Information asymmetries; Disclosures; Externalities; Financial stability; Procyclicality (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eee:lajcba:v:2:y:2021:i:2:s2666143821000077

DOI: 10.1016/j.latcb.2021.100027

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Latin American Journal of Central Banking (previously Monetaria) is currently edited by Manuel Ramos-Francia

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