We investigate whether and how the shift from discretionary forward-looking provisioning to the restrictive incurred loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross-country comparability and predictive ability of loan loss...

Professional management and sincere efforts towards upgrading Credit Risk Management (CRM) framework have gained reasonable pace in both the public and private sector banks alike. The present study, first of its kind, attempts to find the difference in the strength of overall CRM framework of...

Introduction : creditworthiness and 'responsible credit' -- Creditworthiness assessment as a macroprudential duty -- Creditworthiness for individuals : methodologies and legal issues -- Creditworthiness assessment and other contractual duties as tools of 'responsible credit' : the case of...