Výsledky vyhledávání - "expected credit lo"

How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9

Autor: A. ALLINI, M. MAFFEI, N. DU

Publikováno v: Accounting and Business Research. :1-24

One of the most significant changes under IFRS 9 is the shift to considering and incorporating forward-looking information to forecast expected credit losses (ECL). This study aims to understand how bank managers incorporate forward-looking informati

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3ac0a424ad56fb7d7f6ad003392ca6d1
https://doi.org/10.1080/00014788.2022.2063104

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