Does IFRS 9 increase volatility of loan loss provisions?
Oľga Pastiranová and Jiří Witzany
| Year of publication: |
2022
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| Authors: | Pastiranová, Oľga ; Witzany, Jiří |
| Published in: |
Regulation of Finance and Accounting : 21st and 22nd Virtual Annual Conference on Finance and Accounting (ACFA2020-21), Prague, Czech Republic. - Cham : Springer International Publishing, ISBN 978-3-030-99873-8. - 2022, p. 243-249
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| Subject: | Expected credit loss | IFRS 9 | Loan loss provisions | IFRS | Kreditrisiko | Credit risk | Kreditgeschäft | Bank lending | Verlust | Loss | Basler Akkord | Basel Accord | Volatilität | Volatility |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section ; Konferenzbeitrag ; Conference paper |
| Language: | English |
| Other identifiers: | 10.1007/978-3-030-99873-8_19 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013448499