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Moving toward the Expected Credit Loss Model under IFRS 9 : Capital Transitional Arrangement and Bank Systematic Risk
Dong, Minyue; Oberson, Romain - 2021
Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which … related to regulatory constraints implied by the application of IFRS 9. We further find that banks that adopted the CTA (CTA … CTA policy under the mandatory application of IFRS 9 …
Persistent link: https://www.econbiz.de/10013224582
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Prudential filters, portfolio composition at fair value and capital ratios in European banks
Argimón, Isabel; Dietsch, Michel; Estrada, Ángel - In: Journal of financial stability 39 (2018), pp. 187-208
Persistent link: https://www.econbiz.de/10012159766
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Regulatory capital management : fair value measurement and regulatory capital ratios
Krauß, Felix - In: Credit and capital markets : Kredit und Kapital 52 (2019) 3, pp. 375-421
Persistent link: https://www.econbiz.de/10012119902
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The economic consequences of extending the use of fair value accounting in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - In: Journal of accounting & economics 62 (2016) 2/3, pp. 183-203
Persistent link: https://www.econbiz.de/10011622185
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The economic consequences of extending the use of fair value accounting in regulatory capital calculations : a discussion
Laux, Christian - In: Journal of accounting & economics 62 (2016) 2/3, pp. 204-208
Persistent link: https://www.econbiz.de/10011622186
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Rating systems, procyclicality and Basel II : an evaluation in a general equilibrium framework
Pederzoli, Chiara; Torricelli, Costanza; Tsomocos, … - In: Annals of finance 6 (2010) 1, pp. 33-49
Persistent link: https://www.econbiz.de/10003939546
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Die Regulierung von Ratingagenturen unter Basel II
Herfurth, Sebastian - 2010 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003986493
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Banken, Bilanzen, Ratings : Basel entscheidet
Lüthje, Bernd - In: Bilanzoptimierung für das Rating : Ansätze und …, (pp. 21-32). 2014
Persistent link: https://www.econbiz.de/10010426522
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Überblick über regulatorische, bilanzielle und ökonomische Bemessungsgrundlagen
Mertens, Michael; Gendrisch, Thorsten - In: Handbuch ICAAP, (pp. 75-98). 2015
Persistent link: https://www.econbiz.de/10010505143