The impact of loan loss provisioning on bank capital requirements
Steffen Krüger, Daniel Rösch, Harald Scheule
| Year of publication: |
2018
|
|---|---|
| Authors: | Krüger, Steffen ; Rösch, Daniel ; Scheule, Harald |
| Published in: |
Journal of financial stability. - Amsterdam [u.a.] : Elsevier, ISSN 1572-3089, ZDB-ID 2222049-5. - Vol. 36.2018, p. 114-129
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| Subject: | GAAP 326 | IFRS 9 | Lifetime expected loss | Loan loss provisioning | Regulatory capital | SICR | IFRS | Basler Akkord | Basel Accord | Kreditrisiko | Credit risk | Bilanzierungsgrundsätze | Accounting standards | Bankrisiko | Bank risk | Kreditgeschäft | Bank lending | Verlust | Loss |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jfs.2018.02.009 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012156896