Malovaná, Simona; Tesařová, Žaneta - In: Národohospodářský obzor : časopis věnovaný … 22 (2022) 1, pp. 53-74
This article examines the procyclicality of banks' credit losses and provisions in the Czech Republic using pre-2018 … definition before the implementation of IFRS 9. Based on our results, we find significant asymmetries in the Czech banks …