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The procyclicality of expected credit loss provisions
Abad, Jorge; Suárez, Javier - 2018
Persistent link: https://www.econbiz.de/10011981049
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The procyclicality of expected credit loss provisions
Abad, Jorge; Suárez, Javier - 2018
Persistent link: https://www.econbiz.de/10011961430
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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 cyclicality of bank credit losses and capital ratios under expected loss model
Fatouh, Mahmoud; Giansante, Simone - 2023
Persistent link: https://www.econbiz.de/10014276057
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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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Financial sector pro-cyclicality : lessons from the crisis
Panetta, Fabio; Angelini, Paolo; Albertazzi, Ugo; … - 2009
Persistent link: https://www.econbiz.de/10003955412
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Financial Sector Pro-Cyclicality : Lessons from the Crisis
Panetta, Fabio; Angelini, Paolo; Albertazzi, Ugo; … - 2011
We analyze the main forces affecting financial system pro-cyclicality (the fact that developments in the financial sector can amplify business cycle fluctuations). We first review some major structural developments in financial markets that may influence pro-cyclicality and that have been...
Persistent link: https://www.econbiz.de/10014203653
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The Great Export Recovery in German manufacturing industries, 2009/2010
Wagner, Joachim - 2012
the micro-structure of the recent export recovery in 2010 in manufacturing industries in Germany after the great recession …
Persistent link: https://www.econbiz.de/10010294469
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Real wages and the business cycle in Germany
Marczak, Martyna; Beissinger, Thomas - 2010
This paper establishes stylized facts about the cyclicality of real consumer wages and real producer wages in Germany …
Persistent link: https://www.econbiz.de/10010302616