Bank loan loss accounting and its contracting effects : the new expected loss models
Begoña Giner and Araceli Mora
| Year of publication: |
2019
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|---|---|
| Authors: | Giner Inchausti, Begoña ; Mora, Araceli |
| Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 49.2019, 6, p. 726-752
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| Subject: | Loan loss accounting | expected loss model | incurred loss model | FASB/IASB | Theorie | Theory | Kreditrisiko | Credit risk | Verlust | Loss | Kreditgeschäft | Bank lending |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2019.1609898 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012226083