Hansen, Smilla; Charifzadeh, Michel; Herberger, Tim A. - In: Journal of Corporate Accounting & Finance 35 (2023) 2, pp. 37-49
Through their procyclical behavior, loan loss provisions have been determined as one of the factors that contribute to … loss model of IAS 39 to mitigate the effect in the future. Our study aims to analyze loan loss provisions of major banks in … found after the implementation of IFRS 9 until the pandemic, we find evidence that loan loss provisions moved …