Results 11 to 20 of about 459,100 (309)
Вестник Пермского университета: Серия Экономика, 2020 Current banking sector’s performance raises the issues connected with the IFRS 9 Financial Instruments driven transformation of the forecast assessment for the expected credit losses during monitoring and credit risk assessment in commercial banks.
Elena Vladimirovna Travkina
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Credit risk measurement: Evidence of concentration risk in Polish banks’ credit exposures [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 In recent years, there has been a lot of scientific research stressing the importance of understanding and measuring concentration risk in credit portfolios.
Natalia Nehrebecka
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Current Expected Credit Losses Methodology [PDF]
, 2021 The purpose of this paper is to implement the Current Expected Credit Losses (CECL) methodology for an Association of the Farm Credit System (FCS). CECL was released in 2016 by the Financial Accounting Standards Board (FASB) and is expected to be implemented by all banks and lending institutions starting Jan. 1, 2023.
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Accounting and auditing of credit loss estimates: The hard and the soft
Latin American Journal of Central Banking, 2021 A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses ...
Pablo Pérez Rodríguez
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Mathematics, 2022 In Basel III, the credit valuation adjustment (CVA) was given, and it was discussed that a bank covers mark-to-market losses for expected counterparty risk with a CVA capital charge. The purpose of this study is threefold. Using the logistic distribution,
Yanlai Song +3 more
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Valuating consumer credit portfolios
Latin American Journal of Central Banking, 2022 This paper proposes a model that associates borrower credit risk with the cash flow method to assess the economic value of a consumer credit portfolio.
Pedro Piccoli
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Rural micro-credit model design and credit risk assessment via improved LSTM algorithm [PDF]
PeerJ Computer Science, 2023 Rural microcredit plays an important role in promoting rural economic development and increasing farmers’ income. However, traditional credit risk assessment models may have insufficient adaptability in rural areas.
Xia Gao, Xiaoqian Yang, Yuchen Zhao
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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
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Developing Credit Risk Assessment Methods to Make loss Provisions for Potential loans
Финансы: теория и практика, 2020 According to Bank of Russia Regulation No. 590-P dated June 28, 2017, Russian banks assess credit risk and make loss provisions for potential loans. Since 01.01.2018, credit institutions have been required to create loss provisions for expected losses in
V. A. Rakhaev
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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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