{"record_type":"pith_number_record","schema_url":"https://pith.science/schemas/pith-number/v1.json","pith_number":"pith:2019:J2XQ2PKILEOWDP4IKEAJUNQR6U","short_pith_number":"pith:J2XQ2PKI","schema_version":"1.0","canonical_sha256":"4eaf0d3d48591d61bf8851009a3611f509c17294573e6c56c3c341baeacfa809","source":{"kind":"arxiv","id":"1907.07491","version":1},"attestation_state":"computed","paper":{"title":"The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil","license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","headline":"","cross_cats":["q-fin.EC"],"primary_cat":"econ.GN","authors_text":"A. M. B. Araujo, P. R. B. Lustosa","submitted_at":"2019-07-17T13:12:43Z","abstract_excerpt":"A controversy involving loan loss provisions in banks concerns their relationship with the business cycle. While international accounting standards for recognizing provisions (incurred loss model) would presumably be pro-cyclical, accentuating the effects of the current economic cycle, an alternative model, the expected loss model, has countercyclical characteristics, acting as a buffer against economic imbalances caused by expansionary or contractionary phases in the economy. In Brazil, a mixed accounting model exists, whose behavior is not known to be pro-cyclical or countercyclical. The aim"},"verification_status":{"content_addressed":true,"pith_receipt":true,"author_attested":false,"weak_author_claims":0,"strong_author_claims":0,"externally_anchored":false,"storage_verified":false,"citation_signatures":0,"replication_records":0,"graph_snapshot":true,"references_resolved":false,"formal_links_present":false},"canonical_record":{"source":{"id":"1907.07491","kind":"arxiv","version":1},"metadata":{"license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","primary_cat":"econ.GN","submitted_at":"2019-07-17T13:12:43Z","cross_cats_sorted":["q-fin.EC"],"title_canon_sha256":"7dfcf71a748d64bf4b58c125a66c20c884b493a6971b56665839970426ff8e79","abstract_canon_sha256":"9736937c1ae49305a5810f28ef4d0c637c022f7738e8630fe75808710949902a"},"schema_version":"1.0"},"receipt":{"kind":"pith_receipt","key_id":"pith-v1-2026-05","algorithm":"ed25519","signed_at":"2026-05-17T23:40:22.041050Z","signature_b64":"unL+S6V/LKHE980eYg5VdE05IFRRBakSMPEWlpx1PcmB9BevAXRq1unTIfIwbnCvcPOeZaLsYQBZ7jpvDf04DQ==","signed_message":"canonical_sha256_bytes","builder_version":"pith-number-builder-2026-05-17-v1","receipt_version":"0.3","canonical_sha256":"4eaf0d3d48591d61bf8851009a3611f509c17294573e6c56c3c341baeacfa809","last_reissued_at":"2026-05-17T23:40:22.040394Z","signature_status":"signed_v1","first_computed_at":"2026-05-17T23:40:22.040394Z","public_key_fingerprint":"8d4b5ee74e4693bcd1df2446408b0d54"},"graph_snapshot":{"paper":{"title":"The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil","license":"http://arxiv.org/licenses/nonexclusive-distrib/1.0/","headline":"","cross_cats":["q-fin.EC"],"primary_cat":"econ.GN","authors_text":"A. M. B. Araujo, P. R. B. Lustosa","submitted_at":"2019-07-17T13:12:43Z","abstract_excerpt":"A controversy involving loan loss provisions in banks concerns their relationship with the business cycle. While international accounting standards for recognizing provisions (incurred loss model) would presumably be pro-cyclical, accentuating the effects of the current economic cycle, an alternative model, the expected loss model, has countercyclical characteristics, acting as a buffer against economic imbalances caused by expansionary or contractionary phases in the economy. In Brazil, a mixed accounting model exists, whose behavior is not known to be pro-cyclical or countercyclical. The aim"},"claims":{"count":0,"items":[],"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"source":{"id":"1907.07491","kind":"arxiv","version":1},"verdict":{"id":null,"model_set":{},"created_at":null,"strongest_claim":"","one_line_summary":"","pipeline_version":null,"weakest_assumption":"","pith_extraction_headline":""},"references":{"count":0,"sample":[],"resolved_work":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57","internal_anchors":0},"formal_canon":{"evidence_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"author_claims":{"count":0,"strong_count":0,"snapshot_sha256":"258153158e38e3291e3d48162225fcdb2d5a3ed65a07baac614ab91432fd4f57"},"builder_version":"pith-number-builder-2026-05-17-v1"},"aliases":[{"alias_kind":"arxiv","alias_value":"1907.07491","created_at":"2026-05-17T23:40:22.040490+00:00"},{"alias_kind":"arxiv_version","alias_value":"1907.07491v1","created_at":"2026-05-17T23:40:22.040490+00:00"},{"alias_kind":"doi","alias_value":"10.48550/arxiv.1907.07491","created_at":"2026-05-17T23:40:22.040490+00:00"},{"alias_kind":"pith_short_12","alias_value":"J2XQ2PKILEOW","created_at":"2026-05-18T12:33:18.533446+00:00"},{"alias_kind":"pith_short_16","alias_value":"J2XQ2PKILEOWDP4I","created_at":"2026-05-18T12:33:18.533446+00:00"},{"alias_kind":"pith_short_8","alias_value":"J2XQ2PKI","created_at":"2026-05-18T12:33:18.533446+00:00"}],"events":[],"event_summary":{},"paper_claims":[],"inbound_citations":{"count":0,"internal_anchor_count":0,"sample":[]},"formal_canon":{"evidence_count":0,"sample":[],"anchors":[]},"links":{"html":"https://pith.science/pith/J2XQ2PKILEOWDP4IKEAJUNQR6U","json":"https://pith.science/pith/J2XQ2PKILEOWDP4IKEAJUNQR6U.json","graph_json":"https://pith.science/api/pith-number/J2XQ2PKILEOWDP4IKEAJUNQR6U/graph.json","events_json":"https://pith.science/api/pith-number/J2XQ2PKILEOWDP4IKEAJUNQR6U/events.json","paper":"https://pith.science/paper/J2XQ2PKI"},"agent_actions":{"view_html":"https://pith.science/pith/J2XQ2PKILEOWDP4IKEAJUNQR6U","download_json":"https://pith.science/pith/J2XQ2PKILEOWDP4IKEAJUNQR6U.json","view_paper":"https://pith.science/paper/J2XQ2PKI","resolve_alias":"https://pith.science/api/pith-number/resolve?arxiv=1907.07491&json=true","fetch_graph":"https://pith.science/api/pith-number/J2XQ2PKILEOWDP4IKEAJUNQR6U/graph.json","fetch_events":"https://pith.science/api/pith-number/J2XQ2PKILEOWDP4IKEAJUNQR6U/events.json","actions":{"anchor_timestamp":"https://pith.science/pith/J2XQ2PKILEOWDP4IKEAJUNQR6U/action/timestamp_anchor","attest_storage":"https://pith.science/pith/J2XQ2PKILEOWDP4IKEAJUNQR6U/action/storage_attestation","attest_author":"https://pith.science/pith/J2XQ2PKILEOWDP4IKEAJUNQR6U/action/author_attestation","sign_citation":"https://pith.science/pith/J2XQ2PKILEOWDP4IKEAJUNQR6U/action/citation_signature","submit_replication":"https://pith.science/pith/J2XQ2PKILEOWDP4IKEAJUNQR6U/action/replication_record"}},"created_at":"2026-05-17T23:40:22.040490+00:00","updated_at":"2026-05-17T23:40:22.040490+00:00"}