Impact of the application of IFRS 9 on listed Spanish credit institutions : implications from the regulatory, supervisory and auditing point of view
Alba Gómez-Ortega, Vera Gelashvili, María Luisa Delgado Jalón and José Ángel Rivero Menéndez
| Year of publication: |
2022
|
|---|---|
| Authors: | Gómez-Ortega, Alba ; Gelashvili, Vera ; Delgado Jalón, María Luisa ; Rivero Menéndez, José Ángel |
| Published in: |
The journal of risk finance : JRF. - Bradford : Emerald, ISSN 2331-2947, ZDB-ID 2048922-5. - Vol. 23.2022, 4, p. 437-455
|
| Subject: | Audit | Credit institutions | Financial impact | IFRS 9 | Regulatory | Supervisory | IFRS | Bankenaufsicht | Banking supervision | Spanien | Spain | Wirtschaftsprüfung | Financial audit | Regulierung | Regulation | Bank | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JRF-01-2022-0023 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013370599