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95
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81
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79
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79
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74
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72
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71
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70
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65
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63
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62
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62
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61
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60
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60
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59
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57
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57
Laeven, Luc
56
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54
Norden, Lars
54
Memmel, Christoph
53
Minoiu, Camelia
53
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53
Beck, Thorsten
52
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Betriebs-Berater : BB
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Management science : journal of the Institute for Operations Research and the Management Sciences
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The accounting review : a publication of the American Accounting Association
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Research in international business and finance
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CESifo working papers
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Journal of international money and finance
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Applied economics
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11
Day one effect of first implementation of
IFRS
9 in Indonesian banking
Mita, Aria Farah
;
Rahmah, Nur Aulia
- In:
International journal of trade and global markets
17
(
2023
)
3/4
,
pp. 348-354
Persistent link: https://www.econbiz.de/10014313099
Saved in:
12
The cyclicality of bank credit losses and capital ratios under expected
loss
model
Fatouh, Mahmoud
;
Giansante, Simone
-
2023
Persistent link: https://www.econbiz.de/10014276057
Saved in:
13
Evidence from the adoption of
IFRS
9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks
López-Espinosa, Germán
;
Penalva, Fernando
- In:
Journal of accounting and public policy
42
(
2023
)
4
,
pp. 1-8
Persistent link: https://www.econbiz.de/10014485496
Saved in:
14
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
Saved in:
15
Global assessment of the COVID-19 impact on
IFRS
9 loan
loss
provisions
Engelmann, Bernd
;
Thi Thanh Lam Nguyen
- In:
Asian review of accounting
31
(
2023
)
1
,
pp. 26-41
Persistent link: https://www.econbiz.de/10014230215
Saved in:
16
Expected credit losses under
IFRS
9 : concept, models, and disclosures
Allini, Alessandra
;
Jaggi, Bikki
;
Zampella, Annamaria
; …
-
2024
Persistent link: https://www.econbiz.de/10015046809
Saved in:
17
Impact of implementation of
IFRS
9 on Czech banking sector
Pastiranová, Oľga
;
Witzany, Jiří
- In:
Prague economic papers : a bimonthly journal of …
30
(
2021
)
4
,
pp. 449-469
Persistent link: https://www.econbiz.de/10013168360
Saved in:
18
Did the SEC impact banks' loan
loss
reserve policies and their informativeness?
Beck, Paul John
;
Narayanamoorthy, Ganapathi S.
- In:
Journal of accounting & economics
56
(
2013
)
2/3
,
pp. 42-65
Persistent link: https://www.econbiz.de/10010243028
Saved in:
19
The determinants of loan
loss
and allowances for MENA banks : simultaneaus equation and three-stage approaches
Olson, Dennis
;
Zoubi, Taisier A.
- In:
Journal of Islamic accounting and business research : JIABR
5
(
2014
)
1
,
pp. 98-120
Persistent link: https://www.econbiz.de/10010367227
Saved in:
20
An information quality-based explanation for loan
loss
allowance inadequacy during the 2008 financial crisis
Yang, Ling
- In:
Journal of accounting & economics
73
(
2022
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10013191162
Saved in:
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