Results 281 to 290 of about 56,025 (297)

Optimal Expected Credit Loss Impairment Rules

SSRN Electronic Journal, 2022
openaire   +1 more source

How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9

Accounting and Business Research, 2023
Ning Du, Alessandra Allini, Marco Maffei   +2 more
exaly  

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

Journal of Accounting Research, 2021
German LÓPEZ‐ESPINOSA, Gaizka Ormazabal   +1 more
exaly  

A Holistic Model Validation Framework for Current Expected Credit Loss (CECL) Model Development and Implementation

International Journal of Financial Studies, 2020
Jacobs Michael
exaly  

Calculating lifetime expected loss for IFRS 9: which formula is measuring what?

Journal of Risk Finance, 2021
Bernd Engelmann
exaly  

IFRS 9 and the Expected Credit Loss Model

2023
openaire   +1 more source

Scenario Analysis and Expected Credit Losses

2019
openaire   +1 more source

A simulation study of Basel II expected loss distributions for a portfolio of credit cards

Journal of Financial Services Marketing, 2010
Tony Bellotti
exaly  

The Incurred Loss Model and Investor Pricing of Unrecognized Expected Credit Losses

SSRN Electronic Journal, 2017
openaire   +1 more source

Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model

European Accounting Review, 2019
Mohamed Gomaa, Kiridaran Kanagaretnam, Stuart Mestelman   +2 more
exaly