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 … credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is … individual banks in 2012-2018. Using several estimation techniques, we find that in the period of implementation of the expected …