Results 21 to 30 of about 459,100 (309)
The multi-layer network nature of systemic risk and its implications for the costs of financial crises [PDF]
, 2015 The inability to see and quantify systemic financial risk comes at an immense social cost. Systemic risk in the financial system arises to a large extent as a consequence of the interconnectedness of its institutions, which are linked through networks of
Martínez-Jaramillo, Serafín +4 more
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Jurnal Akuntansi, 2023 Changes in the Statement of Financial Accounting Standards from PSAK 55 to PSAK 71 require banks to use the Expected Credit Loss (ECL) method for the establishment of Allowance for Impairment Losses (CKPN).
Rafika Sari, Yevi Dwitayanti
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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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Mohyla Mathematical JournalУ цiй статтi запропоновано метод моделювання ймовiрностi дефолту, описано статистичну оцiнку моделi та представлено модель алгоритму програмної реалiзацiї. Алгоритм автоматично обирає з групи регресiйних моделей, де моделями є як лiнiйна регресiя, так i рiзнi модифiкацiї напiвлогарифмiчних моделей та лаговi моделi для макрофакторiв Xi,t,Xi,t-1, ...,Xi ...
Дрiнь, Свiтлана Сергiївна +1 more
openaire +3 more sources
Revista Ambiente Contábil, 2020 Purpose: To identify the IFRS 9 (CPC 48) adoption impact on Expected Credit Losses, based on historical losses under CPC 38. Methodology: a documentary, exploratory research was carried out in all the companies of the electric energy sector listed on ...
Aline Thatyana Aranda da Rocha Branco Alcantara Alves +3 more
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IFRS 9 Transition Effect on Financial Stability of Kosovo Commercial Banks
Prizren Social Science Journal, 2021 From January 1, 2018, most of the commercial banks in Kosovo adopted IFRS 9. The new standard introduces the expected credit loss model to allow for timely recognition of credit losses, estimated not only on the actual credit loss but also on forward ...
Besmir ÇOLLAKU +2 more
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Payment changes and default risk: The impact of refinancing on expected credit losses [PDF]
, 2012 This paper analyzes the relationship between changes in borrowers' monthly mortgage payments and future credit performance. This relationship is important for the design of an internal refinance program such as the Home Affordable Refinance Program (HARP)
Tracy, Joseph, Wright, Joshua
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Accounting Provisioning Under the Expected Credit Loss Framework
, 2021 In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial
Ezio Caruso +3 more
openaire +3 more sources
Корпоративные финансы, 2020 This work is the next step in the research project of various authors in modeling credit risk for Russian banks, taking into account the requirements of IFRS 9. This standard has been implemented all over the world since January 1, 2018 (including in the
Alfiya Vasilyeva, Elvina Frolova
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Интеллект. Инновации. Инвестиции, 2019 The relevance of the problem is due to the emergence of new trends in the global financial market for the assessment and management of credit risks in the activities of commercial banks. In modern conditions, there is a global reform of the financial and
E.V. Travkina
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