Results 11 to 20 of about 1,048 (118)

Assessing the Impact of Modelling on the Expected Credit Loss (ECL) of a Portfolio of Small and Medium-sized Enterprises [PDF]

Universal Journal of Management, 2018
This paper studies the impact of the internal modelling on the calculation of expected credit loss in the framework of the international standard IFRS 9. Indeed, the probability of default of counterparty depends on the model used for the conception of the internal rating system.
Saâd Benbachir, Mohamed Habachi
openaire   +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

The impact from adapting of the IFRS 9 (CPC 48) on expected credit losses (ECL) in Brazilian energy companies

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, 2020
Purpose: To identify the IFRS 9 (CPC 48) adoption impact on Expected Credit Losses, based on historical losses under CPC 38. Methodology: a documentary, exploratory research was carried out in all the companies of the electric energy sector listed on the Brazilian Stock Exchange, denominated, Brazil, Bolsa, Balcão (B3) of the Novo Mercado (NM), Level ...
null Aline Thatyana Aranda da Rocha Branco Alcantara Alves, null Maria Paula Ribeiro Bordin, null Alexandre Gonzales, null Fernando de Almeida Santos   +3 more
openaire   +4 more sources

Mesoporous Carbon Nitrides as Emerging Materials: Nanoarchitectonics and Biosensing Applications

Advanced Sensor Research, Volume 2, Issue 9, September, 2023., 2023
This review explores various synthesis strategies for mesoporous carbon nitrides and their potential in sensing applications. Their modifications are discussed to help utilize them in different fields, and the challenges associated with their usageare also highlighted.
Vaishwik Patel, Arun Baskar, Steffi Tiburcius, Brodie Morrison, Bhavya Mod, Pradeep S. Tanwar, Prashant Kumar, Ajay Karakoti, Gurwinder Singh, Ajayan Vinu   +9 more
wiley   +1 more source

Governance mechanisms, accounting regulation, and corporate disclosure in the aftermath of Covid‐19: Novel research questions and methodological opportunities

Corporate Governance: An International Review, Volume 31, Issue 5, Page 786-794, September 2023., 2023
Abstract Research Issue In this commentary, we sought to highlight research opportunities in terms of how governance mechanisms, accounting regulation, and corporate disclosure were affected by Covid‐19 (C19) and shaped the economic landscape in the post‐C19 period.
Massimiliano Bonacchi, Christine A. Botosan, Dhananjay Nanda, Amedeo Pugliese   +3 more
wiley   +1 more source

CECL: Timely Loan Loss Provisioning and Bank Regulation

Journal of Accounting Research, Volume 61, Issue 1, Page 3-46, March 2023., 2023
ABSTRACT We investigate how provisioning models interact with bank regulation to affect banks' risk‐taking behavior. We study an accuracy versus timeliness trade‐off between an incurred loss model (IL) and an expected loss model (EL) such as current expected credit loss model or International Financial Reporting Standards 9. Relative to IL, even though
LUCAS MAHIEUX, HARESH SAPRA, GAOQING ZHANG   +2 more
wiley   +1 more source

Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9

Australian Accounting Review, Volume 32, Issue 4, Page 440-459, December 2022., 2022
Abstract IFRS 9 was introduced by the IASB in 2014 with a mandatory application in 2018. Three years later the IASB started a post‐implementation review project. Major concerns at a political level and from the (insurance) industry were raised about long‐term investment strategies that appear less favourable due to new measurement categories and ...
Edgar Löw, Marc Erkelenz
wiley   +1 more source

The 2022 Lady Estelle Wolfson lectureship on neurofilaments

Journal of Neurochemistry, Volume 163, Issue 3, Page 179-219, November 2022., 2022
Neurofilament proteins (Nf) are a validated bodyfluid biomarker for neurodegeneration. Nf are obligate, heteropolymers of different molecular sizes. Molecular assembly is hierarchical. Mutations and post‐translational modifications are extensive, relevant to pathology and immunotest development. The mature Nf proteins contain intrinsically unstructured
Axel Petzold
wiley   +1 more source

A qualitative analysis of bank credit risk disclosure: Evidence from the Canadian and Italian banking sectors

Journal of Corporate Accounting &Finance, Volume 33, Issue 4, Page 207-230, October 2022., 2022
Abstract This paper aims to analyze bank credit risk disclosure practices in two different geographical contexts characterized by a homogeneous regulatory framework (Canada and Italy), by means of a qualitative content analysis methodology. We employ an innovative approach, which allows us to investigate both the qualitative and quantitative profiles ...
Kaouthar Lajili, Sana Mohsni, Salvatore Polizzi, Enzo Scannella   +3 more
wiley   +1 more source

A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss

Cogent Economics & Finance, 2020
The objective of this paper is to develop a methodology to calculate expected credit loss (ECL) using a transparent-modularised approach utilising three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD).
Willem Daniel Schutte, Tanja Verster, Derek Doody, Helgard Raubenheimer, Peet Jacobus Coetzee   +4 more
doaj   +1 more source