models in terms of correlation with actual bank losses and CDS spreads. The paper also shows how extreme measures can be used …

how bank regulators and investors should interpret banks' reported DVA, and they support the decisions by the IASB and …

contribution of risky lending to lower bank profitability and liquidity. The sample data comes from the Mergent Online database …This paper's objective is to study the relationship between bank credit risk and financial performance and the … tenure, which are governance related bank characteristics. Performance variables in analysis of covariance models include net …

The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using … not apply IFRS 9 around this cut-off. This pattern is consistent with a strategic use of the increased reporting … introduction of IFRS 9 will likely also be associated with real economic effects …

bank's socially desirable liquidity provision ex interim (social cost). Aiming to implement sound risk-taking, the …

The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using … not apply IFRS 9 around this cut-off. This pattern is consistent with a strategic use of the increased reporting … introduction of IFRS 9 will likely also be associated with real economic effects. …

data and then discusses the implications of the findings for provisioning in stage 3 under IFRS 9. This analysis is … definition before the implementation of IFRS 9. Based on our results, we find significant asymmetries in the Czech banks … procyclically than their peers with lower credit risk. If this behaviour persists under IFRS 9 and banks do not change their …

circumstances. The model, which measures additional bank capital required to compensate for fluctuating credit risk, is a novel …

expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …