The impact of IFRS 9 on the cyclicality of loan loss provisions
Smilla Hansen, Michel Charifzadeh, Tim A. Herberger
| Year of publication: |
2024
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|---|---|
| Authors: | Hansen, Smilla ; Charifzadeh, Michel ; Herberger, Tim |
| Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 35.2024, 2, p. 37-49
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| Subject: | eurozone | expected credit loss model | IFRS | loan loss provisions | procyclical effect | Kreditrisiko | Credit risk | Konjunktur | Business cycle | Kreditgeschäft | Bank lending | Basler Akkord | Basel Accord | Kreditsicherung | Collateral | Bankrisiko | Bank risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/jcaf.22669 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014535523