How do changes in financial reporting standards affect relationship lending?

Daniel Dejuan-Bitria, Wayne R. Landsman, Sergio Mayordomo and Irene Roibás

Year of publication:	2024
Authors:	Dejuan-Bitria, Daniel ; Landsman, Wayne R. ; Mayordomo, Sergio ; Roibás, Irene
Publisher:	Madrid : Banco de España
Subject:	relationship lending \| IFRS 9 \| credit \| probability of default \| IFRS \| Kreditgeschäft \| Bank lending \| Hausbank \| Relationship lending \| Kreditrisiko \| Credit risk \| Kreditwürdigkeit \| Credit rating \| Unternehmensfinanzierung \| Corporate finance \| Bilanzierungsgrundsätze \| Accounting standards \| Kredit \| Credit \| KMU \| SME

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