Zobrazeno 1 - 5 of 5 pro vyhledávání: '"Romain Oberson"'
1
The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence
Autor: Romain Oberson
Publikováno v: European Accounting Review. 30:959-987
Since 2018, banks have implemented the expected credit loss (ECL) model under International Financial Reporting Standard (IFRS) 9 to estimate loan losses, which replaces the incurred loss model und...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::36b84df875c7767e5b3b22a56f8a95a8
https://doi.org/10.1080/09638180.2021.1956985
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2
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk
Autor: Romain Oberson, Minyue Dong
Publikováno v: Accounting and Business Research, vol. 52, no. 6, pp. 641-679
This paper examines banks’ option to adopt the capital transitional arrangement (CTA) set out by the Basel Committee on Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which require
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::33e0df04c6d890e69768106b4bdf29a1
https://serval.unil.ch/notice/serval:BIB_E5F2904EB55C
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5
Market Reaction to Banks' Accounting Valuation and Risk Reporting Choices
Autor: Romain Oberson, Minyue Dong
Publikováno v: SSRN Electronic Journal.
We examine banks’ discretion on accounting valuation and risk-weight reporting for investment securities and how these two aspects of securities reporting are associated with market-based risk measures. Using a sample of US publicly listed banks fr
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::97f89b957ca1a7c309420d8d4703395b
https://doi.org/10.2139/ssrn.3132508
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