Bojar, Paweł; Olszak, Małgorzata - In: Journal of banking and financial economics 17 (2022) 1, pp. 60-73
This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation...