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Comparability and predictive ability of loan loss allowances : the role of accounting regulation versus bank supervision
Gebhardt, Günther; Novotny-Farkas, Zoltán - 2018
loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption … that the predictive ability of loan loss allowances improved following IFRS adoption. Finally, in supplemental analyses we …
Persistent link: https://www.econbiz.de/10011840882
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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
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IFRS 9 and its behaviour in the cycle: the evidence on EU countries
Witzany, Jiří; Pastiranová, Oľga - 2021
Persistent link: https://www.econbiz.de/10012546261
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Forecast combination approach in the loss given default estimation
Starosta, Wojciech - In: Applied economics letters 28 (2021) 21, pp. 1813-1817
Persistent link: https://www.econbiz.de/10012697676
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IFRS 9 and its behavior in the cycle : the evidence on EU countries
Pastiranová, Oľga; Witzany, Jiří - In: Journal of international financial management & accounting 33 (2022) 1, pp. 5-17
Persistent link: https://www.econbiz.de/10012816230
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The impact of expectations on IFRS 9 loan loss provisions
Polák, Petr; Panoš, Jiří - 2019
Persistent link: https://www.econbiz.de/10012231637
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Impairments of Greek government bonds under IAS 39 and IFRS 9 : a case study
Gebhardt, Günther - In: Accounting in Europe 13 (2016) 2, pp. 169-196
Persistent link: https://www.econbiz.de/10012154533
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The impact of loan loss provisioning on bank capital requirements
Krüger, Steffen; Rösch, Daniel; Scheule, Harald - In: Journal of financial stability 36 (2018), pp. 114-129
Persistent link: https://www.econbiz.de/10012156896
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Does IFRS 9 increase volatility of loan loss provisions?
Pastiranová, Oľga; Witzany, Jiří - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 243-249). 2022
Persistent link: https://www.econbiz.de/10013448499
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IFRS 9 - implications on procyclicality
Pastiranová, Oľga; Witzany, Jiří - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 251-260). 2022
Persistent link: https://www.econbiz.de/10013448501