| 2026-10-03 | Current expected credit loss (CECL) and discretionary loan loss provision | Journal of Contemporary Accounting & Economics | Suyi Liu, Justin Jin, S. M. Khalid Nainar et al. | Xi’an Jiaotong-Liverpool University; McMaster University | Call Reports, FR Y-9C |
| 2026-10-03 | Relief policies for equity pledge and corporate innovation: Evidence from Chinese non-state-owned high-tech listed firms | International Review of Economics & Finance | Deqiang Deng, Yuli Wang, Jiawei Liu et al. | Nanjing Forestry University; Central University of Finance and Economics; Newcastle University; … | Credit registers (e.g. AnaCredit) |
| 2026-10-01 | Trade finance systems and global value chain participation: Global evidence with insights from Africa | Economic Systems | Klavdij Logožar, Carin Strydom | University of Maribor; North-West University | Credit registers (e.g. AnaCredit) |
| 2026-10-01 | Balancing stability and transparency: Macroprudential policies and opacity puzzle in banking | The British Accounting Review | Trang Nguyen Ha Cu, Chau H. A. Le, Luu Ngoc Hiep et al. | National Economics University; VNU University of Economics and Business; University of Lincoln; … | Credit registers (e.g. AnaCredit) |
| 2026-10-01 | Deferred tax assets and banks’ risk: The role of accounting standards | Finance research letters | Tiago F. A. Matos, João C. A. Teixeira, Tiago M. Dutra et al. | Universidade dos Açores; Centro de Estudos de Economia Aplicada do Atlântico; Unidade de Investigação em Desenvolvimento Empresarial; … | BankFocus / BankScope |