Zobrazeno 1 - 10
of 152
pro vyhledávání: '"expected credit loss"'
Autor:
Paweł Bojar, Małgorzata Anna Olszak
Publikováno v:
Journal of Banking and Financial Economics, Vol 2022, Iss 1(17), Pp 60-73 (2022)
This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual ban
Externí odkaz:
https://doaj.org/article/b82fd6f271dd43dfb942fbfdb008e75d
Autor:
Bojar, Paweł, Olszak, Małgorzata
Publikováno v:
Journal of Banking and Financial Economics. 17(1):60-73
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1074065
Autor:
Vilislav Boutchaktchiev
Publikováno v:
Entropy, Vol 25, Iss 12, p 1608 (2023)
The inferred rate of default (IRD) was first introduced as an indicator of default risk computable from information publicly reported by the Bulgarian National Bank. We have provided a more detailed justification for the suggested methodology for for
Externí odkaz:
https://doaj.org/article/9bf6c082baed4063a207318e21ca42c6
Autor:
Engelmann, Bernd
Publikováno v:
The Journal of Risk Finance, 2021, Vol. 22, Issue 3/4, pp. 193-208.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JRF-05-2020-0113
Autor:
Gubareva, Mariya
Publikováno v:
The Journal of Risk Finance, 2021, Vol. 22, Issue 2, pp. 169-190.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JRF-05-2020-0094
Autor:
Filusch, Tobias
Publikováno v:
The Journal of Risk Finance, 2020, Vol. 22, Issue 1, pp. 1-15.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JRF-02-2020-0033
Autor:
Darine Dib, Khalil Feghali
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 20, Iss 3, Pp 369-401 (2021)
Research Question: What is the impact of the new requirements of the expected credit loss (ECL) model on the Lebanese banking sector? Motivation: In spite the expansion of research in respect of International Financial Reporting Standard N0. 9 (IFRS
Externí odkaz:
https://doaj.org/article/d35c813bcc9b45d7bad074efd9032314
Autor:
Dib, Darine, Feghali, Khalil
Publikováno v:
Journal of Accounting and Management Information Systems. 20(3):369-401
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=987488
Autor:
Pastiranová, Oľga, Witzany, Jiří
Publikováno v:
Prague Economic Papers. 30(4):449-469
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=978188
Autor:
Douw Gerbrand Breed, Jacques Hurter, Mercy Marimo, Matheba Raletjene, Helgard Raubenheimer, Vibhu Tomar, Tanja Verster
Publikováno v:
Risks, Vol 11, Iss 3, p 59 (2023)
The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset/liability in its financial statement, and includes an expected credit loss (ECL) framework for recognising impairment. The quantificat
Externí odkaz:
https://doaj.org/article/18623df009c34c85962913a513725e7f