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IFRS 9, banking risk and COVID-19 : evidence from Europe

Salazar, Yadira; Merello, Paloma; Zorio-Grima, Ana - In: Finance research letters 56 (2023), pp. 1-13

Persistent link: https://www.econbiz.de/10014473729

The implications of credit risk modeling for banks’ loan loss provisions and loan-origination procyclicality

Bhat, Gauri; Ryan, Stephen G.; Vyas, Dushyantkumar - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2116-2141

Persistent link: https://www.econbiz.de/10012039734

Loan loss provisions and macroeconomic shocks : some empirical evidence for italian banks during the crisis

Caporale, Guglielmo Maria; Alessi, Matteo; Di Colli, Stefano - In: Finance research letters 25 (2018), pp. 239-243

Persistent link: https://www.econbiz.de/10012003547

Realized bank risk during the great recession

Altunbaş, Yener; Manganelli, Simone; Marqués … - In: Journal of financial intermediation 32 (2017), pp. 29-44

Persistent link: https://www.econbiz.de/10011822434

Impact of higher capital buffers on banks’ lending and risk-taking in the short- and medium-term : evidence from the euro area experiments

Cappelletti, Giuseppe; Marques, Aurea Ponte; Varraso, Paolo - In: Journal of financial stability 72 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10014565245

The impact of earnings management and the economic cycle on stress test results

Labatut Serer, Gregorio; Bustos-Contell, Elisabeth; … - In: Research handbook on financial accounting, (pp. 45-61). 2024

Persistent link: https://www.econbiz.de/10014474901

Does IFRS 9 increase banks' resilience?

Kund, Arndt-Gerrit; Rugilo, Daniel - 2023

IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects. First, the "cliff-effect", which refers to sudden...