Results 281 to 290 of about 39,407 (293)

The Incurred Loss Model and Investor Pricing of Unrecognized Expected Credit Losses

SSRN Electronic Journal, 2017
openaire   +1 more source

Expected credit losses under imperfect foresight: insights from a partial equilibrium model

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2021
openaire   +1 more source

Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model

European Accounting Review, 2019
Mohamed Gomaa, Kiridaran Kanagaretnam, Stuart Mestelman   +2 more
exaly  

A simulation study of Basel II expected loss distributions for a portfolio of credit cards

Journal of Financial Services Marketing, 2010
Tony Bellotti
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 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  

How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model

Accounting Review
Hsiang-Chieh Yang
exaly  

The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism

Accounting Review
Jing Wang, Xinrong Qiang
exaly  

The Effect of the Switch to the Expected Credit Loss Model for Loan Loss Provisioning on Cross-border Borrowing

Jia Guo, Yifan (Yvonne) Jia, Jeffrey Ng, Haoran Zhu   +3 more
openaire   +1 more source