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Ratio calculandi periculi - ein analytischer Ansatz zur Bestimmung der Verlustverteilung eines Kreditportfolios

Fischer, Sven - 2012

Persistent link: https://www.econbiz.de/10013441219

Countercyclical prudential buffers and bank risk-taking

Illueca, Manuel; Norden, Lars; Pacelli, Joseph; Udell, … - In: Journal of financial intermediation 51 (2022), pp. 1-13

Persistent link: https://www.econbiz.de/10013401647

Revisiting constituents' reflections on the incorporation of day-one losses into IFRS 9

Orthaus, Selina; Rugilo, Daniel - In: Accounting in Europe 20 (2023) 1, pp. 93-119

Persistent link: https://www.econbiz.de/10014281344

The cyclicality of bank credit losses and capital ratios under expected loss model

Fatouh, Mahmoud; Giansante, Simone - 2023

We model the evolution of stylised bank loan portfolios to assess the impact of IFRS 9 and US GAAP expected loss model … (ECL) on the cyclicality of loan write-off losses, loan loss provisions (LLPs) and capital ratios of banks, relative to the … incurred loss model of IAS 39. We focus on the interaction between the changes in LLPs' charges (the flow channel) and stocks …

Persistent link: https://www.econbiz.de/10014355977

International Financial Reporting Standard 9 expected credit loss estimation : advanced models for estimating portfolio loss and weighting scenario losses

Yang, Bill Huajian; Wu, Biao; Cui, Kaijie; Du, Zunwei; … - In: The journal of risk model validation 14 (2020) 1, pp. 19-34

Persistent link: https://www.econbiz.de/10014335910

Predicting loss given default of unsecured consumer loans with time-varying survival scores

Li, Aimin; Li, Zhiyong; Bellotti, Anthony - In: Pacific-Basin finance journal 78 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014463798

Current expected credit losses (CECL) standard and banks' information production

Kim, Sehwa; Kim, Seil; Kleymenova, Anya; Li, Rongchen - 2023 - This version: July 2023

Persistent link: https://www.econbiz.de/10014388458

Banks' credit loss forecasts : lessons from supervisory data

Birn, Martin; Corrias, Renzo; Schmieder, Christian; … - 2023

Persistent link: https://www.econbiz.de/10014414217

CECL : timely loan loss provisioning and bank regulation

Mahieux, Lucas; Sapra, Haresh; Zhang, Gaoqing - In: Journal of accounting research 61 (2023) 1, pp. 3-46

Persistent link: https://www.econbiz.de/10014308287

Stress testing of the Montenegrin banking system with aggregated and bank-specific data

Vuković, Sanja - In: Journal of central banking theory and practice 3 (2014) 2, pp. 85-119

Persistent link: https://www.econbiz.de/10010372540