prociclicidad de US GAAP se alcanza a costa de un aumento considerable de las provisiones. ; The purpose of this paper is to compare … volumen de nuevo crédito y las pérdidas incurridas estén negativamente correlacionadas. Lo anterior conduce a provisiones … IFRS 9 is less procyclical than the previous regulation (IAS 39), it is more procyclical than US GAAP because it merely …

regimes. Our results suggest that although IFRS 9 is less procyclical than the previous regulation (IAS 39), it is more … originated is negatively correlated with realized losses. This leads to relatively higher (lower) provisions during the upswing … increase in provisions. …

regimes. Our results suggest that although IFRS 9 is less procyclical than the previous regulation (IAS 39), it is more … originated is negatively correlated with realized losses. This leads to relatively higher (lower) provisions during the upswing … increase in provisions. …