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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2019
IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three … regimes. Our results suggest that although IFRS 9 is less procyclical than the previous regulation (IAS 39), it is more …
Persistent link: https://www.econbiz.de/10012135969
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2020
Persistent link: https://www.econbiz.de/10012198395
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The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - In: Journal of financial services research 64 (2023) 3, pp. 303-324
Persistent link: https://www.econbiz.de/10014444199
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British trade cycles and American bank credit : some aspects of economic fluctuations in the United States 1815 - 1840
Parsons, Burke Adrian - 1977
Persistent link: https://www.econbiz.de/10000001124
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Is the business cycle a necessary consequence of stochastic growth?
Rotemberg, Julio; Woodford, Michael - 1994
Persistent link: https://www.econbiz.de/10000883030
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Re-employment probabilities over the business cycle
Imbens, Guido - 1993
Persistent link: https://www.econbiz.de/10000883851
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Labor adjustment under different institutional structures : a case study of Germany and the United States
Houseman, Susan N. - 1993
Persistent link: https://www.econbiz.de/10000883899
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Monetary policy and the depressed economy : as illustrated by the period 1929-1933
Greenfield, Robert L. - 1994
Persistent link: https://www.econbiz.de/10000885608
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Variations in risk as a cause of fluctuations in demand : the empirics
Hassler, John - 1993 - [2. version]
Persistent link: https://www.econbiz.de/10000885930
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Multi-country tests for the oscillator model with slowly varying coefficients
Ramsey, James B.; Keenan, Sean C. - 1994
Persistent link: https://www.econbiz.de/10000887596