Results 21 to 30 of about 818,060 (324)
Preliminary impact of IFRS 9 implementation on the Lebanese banking sector [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: What is the impact of the new requirements of the expected credit loss (ECL) model on the Lebanese banking sector? Motivation: In spite the expansion of research in respect of International Financial Reporting Standard N0. 9 (IFRS 9)
Darine Dib, Khalil Feghali
doaj +1 more source
Social Science Research Network, 2020 This paper examines banks’ option to adopt the capital transitional arrangement (CTA) set out by the Basel Committee on Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which requires the ...
Minyue Dong, Romain Oberson
semanticscholar +1 more source
Development and application of consumer credit scoring models using profit-based classification measures [PDF]
, 2014 This paper presents a new approach for consumer credit scoring, by tailoring a profit-based classification performance measure to credit risk modeling.
Baesens, Bart +3 more
core +3 more sources
Asset pricing and investor risk in subordinated asset securitisation [PDF]
, 2005 As a sign of ambivalence in the regulatory definition of capital adequacy for credit risk and the quest for more efficient refinancing sources collateral loan obligations (CLOs) have become a prominent securitisation mechanism. This paper presents a loss-
Jobst, Andreas A.
core +1 more source
Innovation of impairment loss allowance model of Indonesian financial accounting standards 71 [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant contribution to national interests and the banking industry.
Sugiarto Sugiarto, Suroso Suroso
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Loan level loss given default (LGD) study of Indian banks
IIMB Management Review, 2022 Loss given default (LGD) is a critical element in estimating expected as well as unexpected credit losses in banking business. This article investigates written-off history of Indian banks and provides estimates of LGD on loans across sectors, loan ...
Arindam Bandyopadhyay
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Internal model for IFRS 9 - expected credit losses calculation
Ekonomski pregled : mjesečnik Hrvatskog društva ekonomista Zagreb, 2018 This article explores and analyzes the implementation problem of International Financial Reporting Standard 9 (IFRS 9) which is in use from 1 January 2018. IFRS 9 is most relevant for financial institutions, but also for all business subjects with a significant share of financial assets in their Balance sheet.
Volarević, Hrvoje, Varović, Mario
openaire +4 more sources
Modelo para la estimación del deterioro por riesgo de crédito
Suma de Negocios, 2020 El artículo desarrolla el modelo de estimación de pérdida esperada como soporte al Sistema de Administración del Riesgo de Crédito para una entidad de economía solidaria.
Iván Mauricio Bermúdez Vera +2 more
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Impact of COVID-19 on the Robustness of the Probability of Default Estimation Model
Mathematics, 2021 Probability of default (PD) estimation is essential to the calculation of expected credit loss under the Basel III framework and the International Financial Reporting Standard 9.
Ming-Chin Hung +2 more
doaj +1 more source
Bank loans recovery rate in commercial banks:A case study of non-financial corporations [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 The empirical literature on credit risk is mainly based on modelling the probability of default, omitting the modelling of the loss given default. This paper is aimed to predict recovery rates on the rarely applied nonparametric method of Bayesian Model ...
Natalia Nehrebecka
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