Barrett Wheeler

Tulane University - Accounting & Taxation

Assistant Professor

United States

SCHOLARLY PAPERS

3

DOWNLOADS

492

SSRN CITATIONS

7

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Unrecognized Expected Credit Losses and Bank Share Prices

Number of pages: 113 Posted: 15 Oct 2017 Last Revised: 21 Jan 2021
Barrett Wheeler
Tulane University - Accounting & Taxation
Downloads 289 (126,730)

Abstract:

Loading...

Banking, allowance for loan losses, loan loss provisions, incurred loss model, current expected credit loss model, standard setting

2.

Loan Loss Accounting and Procyclical Bank Lending: The Role of Direct Regulatory Actions

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 72 Posted: 01 Jul 2016 Last Revised: 20 Jan 2021
Barrett Wheeler
Tulane University - Accounting & Taxation
Downloads 172 (207,828)
Citation 8

Abstract:

Loading...

Banking, allowance for loan losses, loan loss provisions, regulation, procyclicality

3.

A Re-Examination of Income Smoothing in Banks

Number of pages: 64 Posted: 18 Mar 2021
Ganapathi S. Narayanamoorthy and Barrett Wheeler
Tulane University - Accounting & Taxation and Tulane University - Accounting & Taxation
Downloads 31 (545,165)

Abstract:

Loading...

loan loss provisions, smoothing, transparency, financial system stability