Non-performing loans at the dawn of IFRS 9 : regulatory and accounting treatment of asset quality
David Bholat, Rosa M. Lastra, Sheri M. Markose, Andrea Miglionico, Kallol Sen
| Year of publication: |
2018
|
|---|---|
| Authors: | Bholat, David ; Lastra, Rosa M. ; Markose, Sheri M. ; Miglionico, Andrea ; Sen, Kallol |
| Published in: |
Journal of banking regulation. - Basingstoke : Palgrave Macmillan, ISSN 1745-6452, ZDB-ID 2187925-4. - Vol. 19.2018, 1, p. 33-54
|
| Subject: | Asset quality | Assets (Accounting) | Bank capital | Bank loans | Credit risk | Data standards | IFRS 9 | Impairment | International banking industry | International Financial Reporting Standards | Liquid assets | Loan loss provisions | Non-performing loans | Kreditrisiko | IFRS | Notleidender Kredit | Non-performing loan | Kreditgeschäft | Bank lending | Bank | Basler Akkord | Basel Accord | Bilanzstrukturmanagement | Asset-liability management | Bankrechnungslegung | Bank accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1057/s41261-017-0058-8 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012010250