Search Results - subject:"credit provisions"

A holistic model validation framework for Current Expected Credit Loss (CECL) model development and implementation

Jacobs, Michael - In: International Journal of Financial Studies 8 (2020) 2, pp. 1-36

The Current Expected Credit Loss (CECL) revised accounting standard for credit loss provisioning is the most important change to United States (US) accounting standards in recent history. In this study, we survey and assess practices in the validation of models that support CECL, across...

Persistent link: https://www.econbiz.de/10013200274

A holistic model validation framework for Current Expected Credit Loss (CECL) model development and implementation

Jacobs, Michael <Jr.> - In: International Journal of Financial Studies : open … 8 (2020) 2/27, pp. 1-36

Persistent link: https://www.econbiz.de/10012239410

An analysis of the impact of modeling assumptions in the Current Expected Credit Loss (CEFL) framework on the provisioning for credit loss

Jacobs, Michael <Jr.> - In: Journal of risk & control 6 (2019) 1, pp. 65-112

Persistent link: https://www.econbiz.de/10012237603

The interbank market risk premium, central bank interventions, and measures of market liquidity

Alexius, Annika; Birenstam, Helene; Eklund, Johanna - Nationalekonomiska institutionen, Stockholms Universitet - 2014

significant reduction of the interbank market risk premium, as are credit provisions by the central bank. …

Persistent link: https://www.econbiz.de/10010738402

The interbank market risk premium, central bank interventions, and measures of market liquidity

Alexius, Annika; Birenstam, Helene; Eklund, Johanna - In: Journal of international money and finance 48 (2014), pp. 202-217

Persistent link: https://www.econbiz.de/10010464000

The interbank market risk premium, central bank interventions, and measures of market liquidity

Alexius, Annika; Birenstam, Helene; Eklund, Johanna - In: Journal of International Money and Finance 48 (2014) PA, pp. 202-217

significant reduction of the interbank market risk premium, as are credit provisions by the central bank. …

Persistent link: https://www.econbiz.de/10010939659