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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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Delayed expected loss recognition and the risk profile of banks
Bushman, Robert M.; Williams, Christopher D. - In: Journal of accounting research 53 (2015) 3, pp. 511-553
Persistent link: https://www.econbiz.de/10011295347
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Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management
Jin, Justin Yiqiang - 2015
beat earnings benchmarks, we find that abnormal ALL is unrelated to next period's loss avoidance and just meeting or … discretion as a means to build a cushion against future credit losses as they transition from the incurred loss model to the … expected loss model for loan loss accounting …
Persistent link: https://www.econbiz.de/10013009524
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The impact of supervisory stress tests on bank ex-ante risk-taking behaviour : empirical evidence from a quasi-natural experiment
Hiep Ngoc Luu; Xuan Vinh Vo - In: International review of financial analysis 75 (2021), pp. 1-14
Persistent link: https://www.econbiz.de/10012804010
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Synthetic leverage and fund risk-taking
Fricke, Daniel - 2021
Mutual fund risk-taking via active portfolio rebalancing varies both in the cross-section and over time. In this paper, I show that the same is true for funds' off- balance sheet risk-taking, even after controlling for on-balance sheet activities. For this purpose, I propose a novel measure of...
Persistent link: https://www.econbiz.de/10012489580
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Synthetic leverage and fund risk-taking
Fricke, Daniel - 2021
Mutual fund risk-taking via active portfolio rebalancing varies both in the crosssection and over time. In this paper, I show that the same is true for funds' off- balance sheet risk-taking, even after controlling for on-balance sheet activities. For this purpose, I propose a novel measure of...
Persistent link: https://www.econbiz.de/10012622826
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Executive compensation and corporate risk-taking : evidence from private loan contracts
Chu, Yongqiang; Liu, Ming; Ma, Tao; Li, Xinming - In: The journal of corporate finance : contracting, … 64 (2020), pp. 1-17
Persistent link: https://www.econbiz.de/10012296499
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The risk spiral : the effects of bank capital and diversification on risk taking
Peleg Lazar, Sharon; Raviv, Alon - In: International review of financial analysis 65 (2019), pp. 1-13
Persistent link: https://www.econbiz.de/10012208875
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Banks' risk taking in credit decisions : influences of loan officers' personality traits and financial risk preference versus bank-contextual factors
Jansson, Magnus; Roos, Magnus; Gärling, Tommy - In: Managerial finance 49 (2023) 8, pp. 1297-1313
Persistent link: https://www.econbiz.de/10014311555
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The multiple dimensions of bank complexity : effects on credit risk-taking
Marinelli, Giuseppe; Nobili, Andrea; Palazzo, Francesco - In: Journal of banking & finance 134 (2022), pp. 1-25
Persistent link: https://www.econbiz.de/10013400179