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IFRS-adoption and relationship lending
Bigus, Jochen; Schorn, Philipp - In: 50 years after MM : recent developments in corporate finance, (pp. 73-112). 2008
Persistent link: https://www.econbiz.de/10003774372
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Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray; Li, Xi; Shivakumar, Lakshmanan - In: Journal of accounting research 53 (2015) 5, pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
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CECL and the credit cycle
Loudis, Bert; Ranish, Ben - 2019
We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending … predictability of credit losses …
Persistent link: https://www.econbiz.de/10012182062
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Supervisors' key roles as banks implement expected credit loss provisioning
Edwards, Gerald A. - In: SEACEN financial stability journal : insights and … 7 (2016), pp. 1-26
Persistent link: https://www.econbiz.de/10011804034
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International financial reporting standards and private firms' access to bank loans
Balsmeier, Benjamin; Vanhaverbeke, Steven - 2016
Persistent link: https://www.econbiz.de/10011892979
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Assessing the effectiveness of financial reporting harmonization for emerging market banks : the case of Banco Serfin
Hazera, Alejandro; Marín Hernández, Salvador; … - In: Research in accounting regulation 23 (2011) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10009501342
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The impact of IFRS adoption on the loan loss provisioning of banks in the European Union : empirical essays on determinants and effects
Novotny-Farkas, Zoltán - 2011
Persistent link: https://www.econbiz.de/10009427970
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Die Bilanzierung von Anleihen und Schuldscheindarlehen
Kohl, Torsten; Meyer, Marco - In: Corporate finance / Biz 4 (2013) 3, pp. 170-183
Persistent link: https://www.econbiz.de/10009727887
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Credit portfolio management : accounting implications
Burmester, Christian - In: The handbook of credit portfolio management, (pp. 21-37). 2009
Persistent link: https://www.econbiz.de/10003778182
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Finding Corporate Credit Cycle for IFRS 9
Brown, Louis - 2020
Under IFRS 9, the PD component of the ECL calculation has to be Point-in-Time, and the PiT PD can be considered to be a two-factor process, idiosyncratic and systematic factors, where the systematic factors are specific to the economy. The systematic factors can be observed in corporate default...
Persistent link: https://www.econbiz.de/10012823997