IFRS 9 expected loss : a model proposal for estimating the probability of default for non-rated companies
David Delgado-Vaquero, José Morales-Díaz, Constancio Zamora-Ramírez
| Year of publication: |
2020
|
|---|---|
| Authors: | Delgado-Vaquero, David ; Morales-Díaz, José ; Zamora-Ramírez, Constancio |
| Published in: |
Revista de contabilidad : RC-SAR. - Valencia : ASEPUC, ISSN 1138-4891, ZDB-ID 2524083-3. - Vol. 23.2020, 2, p. 180-196
|
| Subject: | IFRS 9 | Impairment of Financial Assets | Probability of Default | Credit Rating | IFRS | Kreditrisiko | Credit risk | Kreditwürdigkeit | Credit rating | Insolvenz | Insolvency | Wahrscheinlichkeitsrechnung | Probability theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.6018/rcsar.370951 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012298266