We study the credit risk of banks in Germany from lending to non-financial firms. We model changes in Expected Credit Loss, which is derived from the guidelines in the IFRS 9 accounting standard. We map the accounting model to a dataset with individual loans as the unit of observation...

This research article presents a comparative analysis between logistic regression as a traditional method, artificial neural networks (ANNs), and decision tree as machine learning techniques for predicting credit risk. It meticulously examines and evaluates these three methods, elucidating their...

Recently worldwide Islamic finance has gained considerable attention. However, Islamic financial institutions face multiple risks to sustaining and growing further. Against this backdrop, the paper examines the impact of both liquidity and credit risk on the efficiency of Islamic banks (IBs)...

The role of banking -- Risk management and banking failures -- The role of the accounting information in banking failures -- Corporate Governance and banking failures -- Banking resolution and its key concepts and tools -- Conclusion.

The increasing population and emerging business opportunities have led to a rise in consumer spending. Consequently, global credit card companies, including banks and financial institutions, face the challenge of managing the associated credit risks. It is crucial for these institutions to...