Results 301 to 310 of about 1,161,301 (335)

Shifting from the incurred to the expected credit loss model and stock price crash risk

Journal of Accounting and Public Policy, 2022
Qinglu Jin, Sirui Wu
semanticscholar   +1 more source

Optimising Credit Risk Management: An In-Depth Exploration of the Expected Credit Loss Framework for Effective Credit Loss Provisioning

International Journal of Banking, Risk and Insurance
The banking sector in India currently relies on the incurred loss approach (ILA) for provisioning non-performing assets (NPAs), wherein credit losses are recognised only upon the occurrence of a loss event. While widely adopted, this reactive approach suffers from significant limitations, including delayed recognition of losses, inadequate early ...
openaire   +1 more source

Expected Credit Loss Impairment: Early Recognition vs. Income Volatility

2019
Recently, a new accounting standard was established, namely the International Financial Reporting Standard 9, requiring banks to build provisions using forward-looking expected loss models. When there is a significant increase in credit risk of a loan, additional provisions must be charged to the income statement. Banks need to set a threshold for each
openaire   +1 more source

Antibiotic resistance in the patient with cancer: Escalating challenges and paths forward

Ca-A Cancer Journal for Clinicians, 2021
Amila K Nanayakkara, Vance G Fowler, Kevin Outterson   +2 more
exaly  

IFRS 9 and THE EXPECTED CREDIT LOSS MODEL

2015
Banka bilançosundaki en önemli varlık kalemi olan kredilerin değerinin doğru belirlenmesi bankacılık sisteminin sağlıklı işleyişi açısından önemlidir. Kredilerin bilançodaki değerinin belirlenmesi de kredi zararları için nasıl ve ne zaman karşılık ayrılacağına bağlıdır.
openaire   +1 more source

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, Zilu Wang, Yaqi Ren
semanticscholar   +1 more source

Oxygen Loss in Layered Oxide Cathodes for Li-Ion Batteries: Mechanisms, Effects, and Mitigation

Chemical Reviews, 2022
Hanlei Zhang, Hao Liu, Louis F J Piper
exaly  

Suppressed recombination loss in organic photovoltaics adopting a planar–mixed heterojunction architecture

Nature Energy, 2022
Kui Jiang, Francis R Lin, Feng Qi
exaly  

Essays on the Expected Credit Loss Model

La aplicación del modelo de pérdidas crediticias esperadas (ECL) representa un cambio importante en la información financiera de los bancos al exigir reservar por pérdidas crediticias esperadas en el momento de la concesión del préstamo. Esta tesis examina el impacto del modelo ECL sobre la transparencia bancaria y las decisiones de préstamo.
openaire   +1 more source

Accelerated global glacier mass loss in the early twenty-first century

Nature, 2021
Romain Hugonnet, Robert W Mcnabb, Etienne Berthier   +2 more
exaly