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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
The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely … 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 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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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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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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Business News and Business Cycles
Bybee, Leland; Kelly, Bryan T.; Manela, Asaf; Xiu, Dacheng - National Bureau of Economic Research - 2021
We propose an approach to measuring the state of the economy via textual analysis of business news. From the full text of 800,000 Wall Street Journal articles for 1984-2017, we estimate a topic model that summarizes business news into interpretable topical themes and quantifies the proportion of...
Persistent link: https://www.econbiz.de/10012660022
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A labor market view on the risks of a U.S. hard landing
Domash, Alex; Summers, Lawrence Henry - National Bureau of Economic Research - 2022
This paper uses historical labor market data to assess the plausibility that the Federal Reserve can engineer a soft landing for the economy. We first show that the labor market today is significantly tighter than implied by the unemployment rate: the vacancy and quit rates currently experienced...
Persistent link: https://www.econbiz.de/10013191004
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Labor adjustment under different institutional structures : a case study of Germany and the United States
Houseman, Susan N. - 1993
Persistent link: https://www.econbiz.de/10000883899
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The dynamic of demand and supply shocks : a multicountry study
Bonjour, Dorothe; Kugler, Peter - 1992
Persistent link: https://www.econbiz.de/10000855919