讲座题目：A Tale of Two Banks:When Expected Credit Loss Meets Unexpected Economic Crisis

讲座时间：2023年12月6日（周三）17：00-18：00

讲座地点：明德楼1101会议室

主讲嘉宾：陈晨教授      澳大利亚莫纳什大学

主讲嘉宾简介：

陈晨教授的研究领域涵盖了财务报告，审计和公司财务。他的研究发表在以下学术期刊：Journal of Accounting Research, Management Science, Review of Accounting Studies, The Accounting Review, Auditing: A Journal of Practice & Theory, Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy, Journal of Business Ethics, Journal of Banking and Finance, Journal of Business, Finance & Accounting, Journal of Corporate Finance and Accounting and Finance. 陈教授的研究曾经被以下媒体报道过： ABC Money, Forbes, Harvard Business Review, London School of Economics Business Review, Columbia Law School's Blog on Corporations and the Capital Markets, Strategy+。

讲座主要内容：

Policymakers and researchers have concerns that the expected credit loss (ECL) approach may exacerbate the procyclicality when the economic crisis is unexpected. Using administrative loan-level data in China, we nd that banks adopting the ECL model reduced their credit supplies and became more prudent in lending decisions after the unexpected COVID-19 outbreak, compared with banks using the incurred credit loss (ICL) approach. Our ndings are more pronounced for the banks that experienced greater loan loss provisions induced by ECL. The credit crunch is potentially long-lasting. We further document the negative externality of ECL during the recession period on the borrowing rms. These ndings support the conjecture that ECL may exacerbate the procyclicality during unexpected economic crises.

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2023年12月1日