The Effects of the Adoption of IFRS 9 on the Comparability and the Predictive Ability of Banks' Loan Loss Allowances
Year of publication: |
[2021]
|
---|---|
Authors: | Lejard, Christophe ; Paget-Blanc, Eric ; Casta, Jean-Francois |
Publisher: |
[S.l.] : SSRN |
Subject: | IFRS | Kreditgeschäft | Bank lending | Prognoseverfahren | Forecasting model | Bilanzrecht | Accounting law |
Extent: | 1 Online-Ressource (54 p) |
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Series: | Université Paris-Dauphine Research Paper ; No. 3782584 |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 30, 2021 erstellt |
Other identifiers: | 10.2139/ssrn.3782584 [DOI] |
Classification: | M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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