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Enhancing product quality incorporating additive manufacturing on recycled inventory system with deterioration and delayed payment. [PDF]

open access: yesSci Rep
Priskilla B   +5 more
europepmc   +1 more source

The Expected Rate of Credit Losses on Banks' Loan Portfolios

open access: yesSSRN Electronic Journal, 2013
ABSTRACT Estimating expected credit losses on banks' portfolios is difficult. The issue has become of increasing interest to academics and regulators with the FASB and IASB issuing new regulations for loan impairment. We develop a measure of the one-year-ahead expected rate of credit losses (ExpectedRCL) that combines various measures of
Trevor S. Harris   +2 more
openaire   +2 more sources
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The Decision Usefulness of Current Expected Credit Losses: Users’ Views about the Current Expected Credit Losses Model

Behavioral Research in Accounting
ABSTRACT In 2016, the Financial Accounting Standards Board (FASB) issued ASU 2016-13, “Financial Instruments—Credit Losses,” requiring firms to switch to a current expected credit losses (CECL) model. To assess the impact of this new standard, we performed semistructured interviews with analysts, trade group members, and financial ...
Michael Wynes
exaly   +2 more sources

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