Same Same But Different: Credit Risk Provisioning Under IFRS 9
, 2023 Behn M, Couaillier C.
europepmc +1 more source
Bank Provisioning Behaviour and Procyclicality
The current debate on the possible procyclicality of the new Basel Accord pays little attention to the procyclicality created by unsound loan loss provisioning.
Paul A.J. Metzemakers, Jacob A. Bikker
core
Lessons learned from the financial crisis for financial stability and banking supervision [PDF]
The financial crisis that began in 2007 has revealed a need for a new supervisory and regulatory approach aimed at strengthening the system and containing the risk of future financial and economic disruptions.
Sergio Nicoletti Altimari +4 more
core
Political and Institutional Determinants of the Cyclicality of Fiscal Policy: Evidence from the OECD and Latin America [PDF]
In this paper, we analyse the role of political and institutional variables on the cyclical patterns of central government expenditure and revenue. Working with a sample of 38 OECD and Latin-American countries in 1960-2003, we find that higher levels of ...
Nuno Venes
core
PSL Quarterly Review, 2002 The proposed risk sensitive minimum requirements of the new Basel capital accord have raised concerns about possible (acceleration of) procyclical behaviour of banking, which might threaten macroeconomic stability.
Jacob A. Bikker, Haixia Hu
doaj
Climate-Smart Fiscal Policy Can Foster a Lasting Economic Recovery. [PDF]
One Earth, 2020 Estevão M.
europepmc +1 more source
Does macroprudential policy alleviate the adverse impact of COVID-19 on the resilience of banks? [PDF]
J Bank Financ, 2023 Igan D, Mirzaei A, Moore T.
europepmc +1 more source
Investigating the interconnectedness of carbon, fossil energy, and financial markets: A dynamic spillover index approach. [PDF]
PLoS One, 2023 Li T, Ju Y, Dong P.
europepmc +1 more source
An Assessment of Basel II Procyclicality in Mortgage Portfolios
Procyclicality, Basel II, rating systems, mortgages, E32, G18, G21,
Carlos Trucharte, Jesús Saurina
core +1 more source
COVID 19 IMPLICATIONS ON CREDIT LOSS PROVISIONING RULES UNDER IFRS 9: PRO-CYCLICALITY CONCERNS
المجلة الدولية للأداء الاقتصاديThe objective of this paper is to analyse the procyclicality behavior of Expected Credit Loss (ECL) model introduced by IFRS 9, during the economic downturn due to the Covid 19 pandemic.
DJELIL Bilal, SAIDJ Faiz
doaj