Search Results - subject:"procyclicality"

Economic dynamics may be different than it seems : multiplicity of relevant economic cycles

Chudziak, Szymon - 2025

Persistent link: https://www.econbiz.de/10015359810

Measuring time-varying fiscal cyclicality of the revenue side with a new cyclically-adjusted methodology : does the European fiscal framework play a pivotal role?

Carnazza, Giovanni; Lanterna, Federica; Liberati, Paolo - 2025

Persistent link: https://www.econbiz.de/10015415646

A reassessment of discretionary tax policy in the European Union : a cyclically-adjusted approach

Carnazza, Giovanni; Lanterna, Federica; Liberati, Paolo - 2024

Persistent link: https://www.econbiz.de/10014518592

Worst-case higher moment risk measure : addressing distributional shifts and procyclicality

Castro Iragorri, Carlos Alberto; Gómez, Fabio; … - In: Finance research letters 65 (2024), pp. 1-8

Persistent link: https://www.econbiz.de/10014564284

Days of future past? : the reform of the European fiscal framework, the (enduring) role of the structural balance and the pro-cyclical bias of potential GDP endogeneity

Carnazza, Giovanni; Carnevali, Emilio - 2024

Persistent link: https://www.econbiz.de/10014566067

The role of diversification in stabilizing bank credit over the business cycle

Mirzet Šeho; Haque, Md. Mahmudul; Chowdhury, Mohammad … - In: International review of finance : the official journal … 24 (2024) 4, pp. 793-813

Persistent link: https://www.econbiz.de/10015135508

Better anti-procyclicality? : from a critical assessment of anti-procyclicality tools to regulatory recommendations

Siegl, Thomas; Steinberg, Daniel - In: Journal of risk : JOR 26 (2024) 3, pp. 1-32

Persistent link: https://www.econbiz.de/10014487313

The governance and disclosure of IFRS 9 economic scenarios

Stander, Yolanda S. - In: Journal of Risk and Financial Management 16 (2023) 1, pp. 1-27

Extraordinary economic conditions during the COVID-19 pandemic caused many IFRS 9 impairment models to produce unreliable results. Severe market reactions, resulting from unprecedented events, prompted swift action from the regulatory authorities to maintain the financial system's stability....

Persistent link: https://www.econbiz.de/10014332822

The EU regulatory framework for market risk and prudent valuation: Are the rules too procyclical? Evidence from the COVID-19 pandemic and the 2022 global energy crisis

Boivin, Stéphane; Crotti, Marco Giovanni; Malikkidou, Despo - 2023

two crises on the capital requirements related to traded risk and discuss the issue of procyclicality in the regulatory …

Persistent link: https://www.econbiz.de/10014565189

Does IFRS 9 increase banks' resilience?

Kund, Arndt-Gerrit; Rugilo, Daniel - 2023

. Furthermore, the vigorousness of procyclicality under IFRS 9 can be compared to IAS 39 by contrasting a hypothetical baseline and …

Persistent link: https://www.econbiz.de/10014374493