The impact of IFRS 9 on the cyclicality of loan loss provisions.

Autor: Hansen, Smilla1 (AUTHOR), Charifzadeh, Michel1 (AUTHOR) michel.charifzadeh@reutlingen-university.de, Herberger, Tim A.2,3 (AUTHOR)
Zdroj: Journal of Corporate Accounting & Finance (Wiley). Apr2024, Vol. 35 Issue 2, p37-49. 13p.
Databáze: Business Source Ultimate
Externí odkaz: