Bank discretionary provisioning and systemic risk under impairment accounting standard reforms

@article{zhinan2026,
  title        = {{Bank discretionary provisioning and systemic risk under impairment accounting standard reforms}},
  author       = {Zhinan Li et al.},
  journal      = {Economic Analysis and Policy},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1016/j.eap.2026.01.048},
}

TY  - JOUR
TI  - Bank discretionary provisioning and systemic risk under impairment accounting standard reforms
AU  - al., Zhinan Li et
JO  - Economic Analysis and Policy
PY  - 2026
ER  -

Zhinan Li et al. (2026). Bank discretionary provisioning and systemic risk under impairment accounting standard reforms. *Economic Analysis and Policy*. https://doi.org/https://doi.org/10.1016/j.eap.2026.01.048

Zhinan Li et al.. "Bank discretionary provisioning and systemic risk under impairment accounting standard reforms." *Economic Analysis and Policy* (2026). https://doi.org/https://doi.org/10.1016/j.eap.2026.01.048.

Bank discretionary provisioning and systemic risk under impairment accounting standard reforms
Zhinan Li et al. · Economic Analysis and Policy · 2026
https://doi.org/https://doi.org/10.1016/j.eap.2026.01.048