Results 291 to 297 of about 56,025 (297)

The impact of expected credit loss reform on Chinese loan loss provision procyclicality: an analysis from the perspective of delayed expected loan loss recognition

Applied Economics Letters
Zhinan Li
exaly  

Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector

Journal of Risk and Financial Management
MIGUEL Resende, Carla Carvalho, Cecilia Carmo   +2 more
exaly  

The Effect of the Expected Credit Loss Model on Audit Quality: Evidence from the European Union Banks

Global Business Review
Rosalinda Santonastaso, Clélia Fiondella   +1 more
exaly  

Impacts of the implementation of the expected credit loss model on reserves in the Portuguese banking sector

Journal of Banking Regulation
MIGUEL Resende, Carla Carvalho, Cecilia Carmo   +2 more
exaly  

New disclosures on expected credit loss: effects on Banking credit risk and its links with portfolio specialization

Journal of Banking Regulation
Yadira Salazar, Ana Zorio-Grima, Paloma Merello   +2 more
exaly  

Expected Credit Loss Provision Practices in South Africa: An Analysis of the Decision Usefulness of the Forward-Looking Disclosures

Springer Proceedings in Business and Economics
exaly  

Effects of Expected Credit Losses on Credit Risk Management in Commercial Banks in East Africa

Journal of Finance and Accounting
openaire   +1 more source