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Predicting loan loss provisions by including loan type characteristics

Hansen, Glen - In: The international journal of business and finance … 9 (2015) 2, pp. 53-67

Persistent link: https://www.econbiz.de/10010510016

Effects of debt collecition practices on loss given default

Han, Chulwoon; Jang, Youngmin - In: Journal of banking & finance 37 (2013) 1, pp. 21-31

Persistent link: https://www.econbiz.de/10009675558

Test-bedding the replacement of the incurred credit loss model with an expected credit loss model : the case of trade receivables

Gomaa, Mohamed; Kanagaretnam, Kiridaran; Mestelman, Stuart - 2016

Persistent link: https://www.econbiz.de/10011477232

Loan loss provisioning and procyclicality : evidence from an expected loss model

Domikowsky, Christian; Bornemann, Sven; Düllmann, Klaus; … - 2014

Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in … the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new … expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …