Introduction : creditworthiness and 'responsible credit' -- Creditworthiness assessment as a macroprudential duty -- Creditworthiness for individuals : methodologies and legal issues -- Creditworthiness assessment and other contractual duties as tools of 'responsible credit' : the case of...

We investigate whether and how the shift from discretionary forward-looking provisioning to the restrictive incurred loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross-country comparability and predictive ability of loan loss...