Search Results - subject:"SICR"

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Significant expected lifetime credit loss impairments : determinants of bank loss recognition and stability implications

Fleer, Sebastian - In: Journal of accounting and public policy 51 (2025), pp. 1-24

results highlight the value of the principle-based notion of IFRS 9's significant increase in credit risk (SICR) criterion to …

Persistent link: https://www.econbiz.de/10015413982

Die Prüfung der Stufenzuordnung im Expected-Credit-Loss-Modell

Eder, Bernhard; Gamper, Markus - In: WPg : Kompetenz schafft Vertrauen 74 (2021) 21, pp. 1317-1324

Persistent link: https://www.econbiz.de/10012653581

COVID-19-Auswirkungen auf die Bilanzierung von Kreditinstituten

Gehrer, Judith; Krakuhn, Joachim; Weichert, Sebastian - In: IRZ : Zeitschrift für internationale Rechnungslegung 15 (2020) 5, pp. 239-242

Persistent link: https://www.econbiz.de/10012260399

The impact of loan loss provisioning on bank capital requirements

Krüger, Steffen; Rösch, Daniel; Scheule, Harald - In: Journal of financial stability 36 (2018), pp. 114-129

Persistent link: https://www.econbiz.de/10012156896

SICR rumor spreading model in complex networks: Counterattack and self-resistance

Zan, Yongli; Wu, Jianliang; Li, Ping; Yu, Qinglin - In: Physica A: Statistical Mechanics and its Applications 405 (2014) C, pp. 159-170

, we introduce two new models: Susceptible–Infective–Counterattack–Refractory (SICR) model and adjusted-SICR model. We then … are performed to compare the SICR model with the SIR model and the adjusted-SICR model, respectively, and we investigate …

Persistent link: https://www.econbiz.de/10011062434