Expected credit losses under imperfect foresight : insights from a partial equilibrium model
Year of publication: |
2022
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Authors: | Sánchez Serrano, Antonio |
Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 51.2022, 4, p. 444-483
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Subject: | bank provisioning | expected credit losses | financial stability | IFRS 9 | loan losses | Procyclicality | Theorie | Theory | IFRS | Kreditrisiko | Credit risk | Kreditgeschäft | Bank lending | Basler Akkord | Basel Accord | Erwartungsbildung | Expectation formation | Partielles Gleichgewicht | Partial equilibrium | Bank |
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