Results 71 to 80 of about 1,230 (147)

LUOTTOPROSESSIN TEHOKKUUS JA ECL-LASKELMAN PARAMETRIT: ASIAKASRATINGIN VAIKUTUS ODOTET TUUN LUOTTOTAPPIOON [PDF]

Tässä tutkimuksessa tarkasteltiin luottoprosessin tehokkuutta ja erityisesti Expected Credit Loss (ECL) -mallin kykyä ennustaa luottotappioita. Tutkimuksen keskiössä oli asiakasratingin (PD-luku) vaikutus luottotappioiden ennustamiseen.
Weckström, Matias
core  

The impact of IFRS 9 on credit risk and profitability in the European banking sector [PDF]

The accounting standard IFRS 9 Financial Instruments of the International Financial Reporting Standards (IFRS) has introduced a new model to estimate credit loss, requiring entities to assess the credit risk associated with financial assets and recognize
Ricapito, Francesco Paolo
core   +1 more source

Inferred Rate of Default as a Credit Risk Indicator in the Bulgarian Bank System. [PDF]

Entropy (Basel), 2023
Boutchaktchiev V.
europepmc   +1 more source

Loss given default : a backtesting exercise

, 2018
Mestrado em Mathematical FinanceAfter January 2018, the new accounting standard IFRS 9 Financial Instruments was mandatory practice for all Financial Institutions.
Lopes, Maria Leonor Grossinho Fontinha Jacinto
core  

IFRS 9 and expected credit loss modelling

The key aim of this thesis is to compare two approaches of modelling expected credit loss, as are required by the accounting standard IFRS 9. The theoretical part of the thesis focuses on history of IFRS 9, its introduction and description of components ...
Baláček, Jan
core  

Evoluzione del framework di Credit Risk Management in banca tra IFRS 9 e Basilea 3

, 2018
The expected loss approach defined by Ifrs 9 replaced the incurred loss approach of the old accounting principle. It creates for the financial intermediaries the need to restructure the Credit Risk Management system from strategic planning to credit ...
Porretta P., Letizia A.
core  

Expected Credit Losses as a Key Driver of Profit Variability in Banks: Ekspektasi Kerugian Kredit sebagai Pendorong Utama Variabilitas Laba Bank

General Background: In the wake of adopting IFRS 9, commercial banks are required to apply a forward-looking approach in estimating credit losses, aiming to enhance financial transparency and risk management. Specific Background: Iraqi private commercial
Akdh, Sadam Hamdan, Hasen, Ali Mahmood
core  

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source

Health inequalities and the influence of economic development, renewable energy, financial growth, and resource use in emerging economies. [PDF]

Front Public Health
Jin X, Akram F.
europepmc   +1 more source

Sorption-mediated organohalide respiration biokinetics of tetrachloroethene. [PDF]

Water Res
Ting Y, Lombard N, Sowers KR, Ghosh U.
europepmc   +1 more source