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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
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Insights into credit loss rates : a global database
Ong, Li Lian; Schmieder, Christian; Wei, Min - 2023
Persistent link: https://www.econbiz.de/10014329176
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Insights into credit loss rates : a global database
Ong, Li Lian; Schmieder, Christian; Wei, Min - 2023
Persistent link: https://www.econbiz.de/10014284871
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Analytical solutions for expected loss and standard deviation of loss with an additional loan
Yamashita, Satoshi; Yoshiba, Toshinao - In: Asia-Pacific financial markets 22 (2015) 2, pp. 113-132
Persistent link: https://www.econbiz.de/10011377519
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Economic loan loss provision and expected loss
Hlawatsch, Stefan; Ostrowski, Sebastian - 2009
Persistent link: https://www.econbiz.de/10003840068
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Forecasting lifetime credit losses : modelling considerations for complying with the new FASB and IASB current expected credit loss models
McPhail, Joseph E.; McPhail, Lihong Lu - In: Journal of risk management in financial institutions 7 (2014) 4, pp. 375-388
Persistent link: https://www.econbiz.de/10011346965
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Expected loss provisioning under upcoming IFRS 9 Impairment Standards : a new source of P&L volatility - can we tame it?
Reitgruber, Wolfgang - In: Journal of risk management in financial institutions 9 (2016) 4, pp. 332-343
Persistent link: https://www.econbiz.de/10011663073
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Loan loss provisions, earnings management and capital management under IFRS : the case of EU commercial banks
Leventis, Stergios; Dimitropoulos, Panagiotis E.; … - In: Journal of financial services research : JFSR 40 (2011) 1/2, pp. 103-122
Persistent link: https://www.econbiz.de/10009309810
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The impact of SFAS 133 on income smoothing by banks through loan loss provisions
Kilic, Emre; Lobo, Gerald J.; Ranasinghe, Tharindra; … - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 233-260
Persistent link: https://www.econbiz.de/10009711735
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Interaction Between Securitization Gains and Abnormal Loan Loss Provisions : Credit Risk Retention and Fair Value Accounting
Zhao, Qiuhong - 2019
This study investigates whether managers use gains from asset securitizations to substitute loan loss provision (LLP …
Persistent link: https://www.econbiz.de/10012871000