The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Year of publication: |
2023
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Authors: | Buesa, Alejandro ; Población García, Javier ; Tarancón, Javier |
Published in: |
Journal of financial services research. - New York,NY : Springer Science + Business Media B.V., ISSN 1573-0735, ZDB-ID 2016889-5. - Vol. 64.2023, 3, p. 303-324
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Subject: | Banking system | Loan losses | Procyclicality | Provisions | IFRS | Kreditrisiko | Credit risk | Bilanzierungsgrundsätze | Accounting standards | Konjunktur | Business cycle | Kreditgeschäft | Bank lending | USA | United States | Verlust | Loss | Basler Akkord | Basel Accord | Vergleich | Comparison |
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