Results 141 to 147 of about 1,230 (147)
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The Reciprocal Impact of Expected Credit Losses (ECLs) under IFRS 9 and the Capital Adequacy Ratio (CAR) on the financial stability of banks: A comparative Study with the International Accounting Standard (IAS39)

The Academic Journal of Contemporary Commercial Research
openaire   +1 more source

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

Global Business Review
Rosalinda Santonastaso   +1 more
exaly  

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

Journal of Banking Regulation
MIGUEL Resende   +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   +2 more
exaly  

Optimal structure of an expected loss credit rating model

Applied Economics
Shih-Kuei Lin, Xian-Ji Kuang
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   +2 more
exaly  
ifrs 9
expected credit losses
expected credit loss
probability of default
ecl model
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