The Effect of the Paycheck Protection Program and Financial Reporting Standards on Bank Risk-Taking | PERPUSTAKAAN UNIVERSITAS KATOLIK PARAHYANGAN

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The Effect of the Paycheck Protection Program and Financial Reporting Standards on Bank Risk-Taking

Ballew, Hailey B. - Nama Orang; Nicoletti, Allison - Nama Orang;

This paper examines the consequences of the paycheck protection program (PPP) for bank risk-taking and whether the shift to the current expected credit loss (CECL) model moderates this effect. We find that the extent of a bank’s PPP participation is associated with relatively greater changes in risk-taking outside of the PPP. We also show that this effect is concentrated in banks that have not early adopted the CECL model and banks with timelier pre-PPP loan loss provisions, suggesting that timelier loan loss recognition constrains risk-taking incentives. Overall, our findings provide insight into the indirect consequences of government stimulus programs administered through banks and the role of accounting in constraining bank risk-taking.

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Barcode		Tipe Koleksi	Nomor Panggil	Lokasi	Status
art141083	null	Artikel		Gdg9-Lt3	Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri: MANAGEMENT SCIENCE; Vol.68 No.3 March 2022
No. Panggil: -
Penerbit: : .,
Deskripsi Fisik: p. 2363-2371
Bahasa: English
ISBN/ISSN: -
Klasifikasi: NONE
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: FINANCIAL REPORTING
RISK-TAKING
BANKS
ACCOUNTING STANDARDS
GOVERNMENT STIMULUS
Info Detail Spesifik: https://doi.org/10.1287/mnsc.2021.4223
Pernyataan Tanggungjawab: Hailey B. Ballew, Allison Nicoletti, Sarah B. Stuber

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