Aminat Aloba

University of Central Oklahoma

100 North University Drive

Edmond, OK 73034

United States

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Scholarly Papers (1)

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Current Expected Credit Loss Model (CECL) Based on Firm Loan Loss Elasticity

Number of pages: 34 Posted: 25 Jun 2019 Last Revised: 20 Jul 2021
Zane L. Swanson, Richard Green and Aminat Aloba
University of Central Oklahoma, Texas A&M University--San Antonio and University of Central Oklahoma
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Abstract:

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CECL standard, Estimated losses, Financial institutions, Economic elasticity, Audit analysis