Results 21 to 30 of about 5,075,787 (245)

Recent Regulation in Credit Risk Management: A Statistical Framework

Risks, 2019
A recently introduced accounting standard, namely the International Financial Reporting Standard 9, requires banks to build provisions based on forward-looking expected loss models.
Logan Ewanchuk, Christoph Frei
doaj   +1 more source

Credit risk measurement: Evidence of concentration risk in Polish banks’ credit exposures [PDF]

Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019
In recent years, there has been a lot of scientific research stressing the importance of understanding and measuring concentration risk in credit portfolios.
Natalia Nehrebecka
doaj   +1 more source

Goodness-of-Fit of Logistic Regression of the Default Rate on GDP Growth Rate and on CDX Indices

Mathematics, 2021
Under the Basel II and Basel III agreements, the probability of default (PD) is a key parameter used in calculating expected credit loss (ECL), which is typically defined as: PD × Loss Given Default × Exposure at Default.
Kuang-Hua Hu, Shih-Kuei Lin, Yung-Kang Ching, Ming-Chin Hung   +3 more
doaj   +1 more source

IFRS 9 Transition Effect on Financial Stability of Kosovo Commercial Banks

Prizren Social Science Journal, 2021
From January 1, 2018, most of the commercial banks in Kosovo adopted IFRS 9. The new standard introduces the expected credit loss model to allow for timely recognition of credit losses, estimated not only on the actual credit loss but also on forward ...
Besmir ÇOLLAKU, Skender AHMETI, Muhamet ALIU   +2 more
doaj   +1 more source

Impact of COVID-19 on the Robustness of the Probability of Default Estimation Model

Mathematics, 2021
Probability of default (PD) estimation is essential to the calculation of expected credit loss under the Basel III framework and the International Financial Reporting Standard 9.
Ming-Chin Hung, Yung-Kang Ching, Shih-Kuei Lin   +2 more
doaj   +1 more source

Weight of the Default Component of CDS Spreads: Avoiding Procyclicality in Credit Loss Provisioning Framework

Complexity, 2019
The current expected loss calculations have recently attracted considerable attention in the research on credit risk modeling, impairment provisioning, and financial networks’ stability.
Mariya Gubareva
doaj   +1 more source

Improving Credit Risk Assessment in Uncertain Times: Insights from IFRS 9

Risks
This study highlights the superior performance of Bayesian Model Averaging (BMA) in credit risk modeling under IFRS 9, particularly during economic uncertainty, such as the COVID-19 pandemic. Using granular bank-level data from Malta, spanning 2017–2023,
Petr Jakubik, Saida Teleu
doaj   +1 more source

Inferred Rate of Default as a Credit Risk Indicator in the Bulgarian Bank System

Entropy, 2023
The inferred rate of default (IRD) was first introduced as an indicator of default risk computable from information publicly reported by the Bulgarian National Bank.
Vilislav Boutchaktchiev
doaj   +1 more source

Memory and Resting‐State Connectivity in Acute Transient Global Amnesia: A Case–Control fMRI Study

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background and Objectives Transient global amnesia (TGA) is a striking model of isolated amnesia. While hippocampal lesions are well described, the network‐level mechanisms and the precise neuropsychological profile remain debated. Our objective was thus to characterize functional and neuropsychological correlates of acute TGA and their ...
Elias El Otmani, Emmanuel Barbeau, Béatrice Lemesle, Emilie Milongo‐Rigal, Sophie Fernandez, Sandrine Charpentier, Jean‐François Albucher, Nicolas Raposo, Fabrice Bonneville, Patrice Péran, Jérémie Pariente   +10 more
wiley   +1 more source