Search Results - subject:"ECL"

A pragmatic macroeconomic default risk adjustment in developing countries

Moodley, Suben; Verster, Tanja; Raubenheimer, Helgard G. - In: South African journal of economic and management sciences 28 (2025) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10015624541

Zur Anwendung des ECL-Modells bei Forderungen aus Lieferungen und Leistungen : empirische Befunde zu DAX- und ATPX-Unternehmen

Schuschnig, Tanja; Fritz-Schmied, Gudrun - In: IRZ : Zeitschrift für internationale Rechnungslegung 20 (2025) 3, pp. 119-126

Persistent link: https://www.econbiz.de/10015371986

The implementation of IFRS9 in Gulf banks : using the GMM and the difference-in-differences with multiple time periods approaches

Abuaddous, Murad - In: Journal of Islamic accounting and business research 16 (2025) 1, pp. 125-146

Persistent link: https://www.econbiz.de/10015414642

Expected losses, unexpected costs? : evidence from SME credit access under IFRS 9

Ertan, Aytekin - In: The accounting review : a publication of the American … 100 (2025) 4, pp. 443-473

Persistent link: https://www.econbiz.de/10015643201

Effects of the ECL model on regulatory capital in European banks : IRB and standardized approaches

Boscia, Manuela Rodrigues; Dantas, José Alves; Leone, Vitor - In: International journal of finance & banking studies : JJFBS 11 (2022) 3, pp. 01-13

Persistent link: https://www.econbiz.de/10013460116

Expected credit losses under IFRS 9 : concept, models, and disclosures

Allini, Alessandra; Jaggi, Bikki; Zampella, Annamaria; … - 2024

Persistent link: https://www.econbiz.de/10015046809

Accounting model for impairment under IFRS 9 and its impact on loss allowance

Orbán, Ildikó; Tamimi, Oday - In: European research studies journal : ERSJ 23 (2020) 4, pp. 1259-1277

Persistent link: https://www.econbiz.de/10012511321

Preliminary Impact of IFRS 9 Implementation on The Lebanese Banking Sector

Dib, Darine; Feghali, Khalil - In: Journal of Accounting and Management Information … 20 (2021) 3, pp. 369-401

Research Question - What is the impact of the new requirements of the expected credit loss (ECL) model on the Lebanese … provision based on the new ECL is strongly positively related to the average credit losses for the last 5 years, the current … derived: First, we found that the impact of the new ECL model is not material to the banks' equity if we consider the excess …

Persistent link: https://www.econbiz.de/10015196120

The role of auditing firms in the implementation of new accounting standards : evidence from China

Fang, Xingtong; He, Kaigang; Mei, Beilei; Ye, Jianfang - In: Abacus : a journal of accounting, finance and business … 59 (2023) 2, pp. 541-569

Persistent link: https://www.econbiz.de/10014307476

Forward looking loan provisions: credit supply and risk-taking

Morais, Bernardo; Ormazabal, Gaizka; Peydró, José-Luis; … - 2021

Persistent link: https://www.econbiz.de/10012804363