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Credit risk forecasting modelling and projections under IFRS 9

Montesi, Giuseppe; Papiro, Giovanni; Ugolini, Laura - In: Journal of risk management in financial institutions 12 (2018/2019) 1, pp. 79-101

Persistent link: https://www.econbiz.de/10012041846

Market reaction to the expected loss model in banks

Onali, Enrico; Ginesti, Gianluca; Cardillo, Giovanni; … - In: Journal of financial stability 74 (2024), pp. 1-17

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IFRS 9, banking risk and COVID-19 : evidence from Europe

Salazar, Yadira; Merello, Paloma; Zorio-Grima, Ana - In: Finance research letters 56 (2023), pp. 1-13

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Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence

Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: Central European review of economics and management : CEREM 6 (2022) 2, pp. 71-115

concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial … discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of … manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite …

Persistent link: https://www.econbiz.de/10013325543