Results 271 to 280 of about 3,240,961 (284)

IFRS 9 and the Expected Credit Loss Model

2023
openaire   +1 more source

Expected Credit Losses and Regulatory Capital: Effects of IFRS 9 in European Banks

Journal of Finance and Accounting, 2022
exaly  

The Expected Rate of Credit Losses on Banks' Loan Portfolios

Accounting Review, 2018
Urooj Khan, Doron Nissim
exaly  

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

SSRN Electronic Journal, 2017
openaire   +1 more source

Introduction to Expected Credit Loss Modelling and Validation

2019
openaire   +1 more source

Loss distributions in consumer credit risk : macroeconomic models for expected and unexpected loss

2016
This thesis focuses on modelling the distributions of loss in consumer credit arrangements, both at an individual level and at a portfolio level, and how these might be influenced by loan-specific factors and economic factors. The thesis primarily aims to examine how these factors can be incorporated into a credit risk model through logistic regression
openaire   +1 more source

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

Revista Espanola De Financiacion Y Contabilidad
Antonio Sánchez Serrano
exaly  

A Holistic Model Validation Framework for Current Expected Credit Loss (CECL) Model Development and Implementation †

International Journal of Financial Studies, 2020
exaly  

ASC 326 FINANCIAL INSTRUMENTS—CREDIT LOSSES

2020
exaly  

Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9

Accounting Review
Aytekin Ertan
exaly