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【With the same tag:【expected credit loss】 Found 2 articles】 /Page Order by: Asce Desc

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| F23；F273.1

Expected Credit Loss Model and Corporate Innovation: Evidence from the Implementation of New Financial Instrument Standards

Shen Xiaotian, Cheng Xiaoke, Sun Qian

In March 2017, China’s Ministry of Finance revised CAS 22 to replace the incurred loss model with the expected credit loss (ECL) model, requiring firms to use forward-looking information ...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260411.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 95 - 108

| F832.2；F830

Will the Reform of Loan Loss Provisioning Affect Monetary Policy Transmission Efficiency? Evidence from China’s Banking Sector

He Jing, Deng Kebin

The expected credit loss (ECL) model, a fundamental reform in loan loss provisioning after the 2008 financial crisis, replaces the Incurred Credit Loss (ICL) model with forward-looking ris...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260430.102

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 79 - 94

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