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IFRS 9 under Stress: Loan Loss Provisioning under the Expected Credit Loss Model

Zoltán Novotny-Farkas, Romain Oberson, Elisabeth Renner   +2 more
openaire   +1 more source

Expected Credit Loss Provision Practices in South Africa: An Analysis of the Decision Usefulness of the Forward-Looking Disclosures

Springer Proceedings in Business and Economics
exaly  

Comparative Analysis of Expected Credit Loss Models for Accounts Receivable at Different Ages

Frontiers of International Accounting
openaire   +1 more source