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Discussion of "moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk"
Mora, Araceli - In: Accounting and business research 52 (2022) 6, pp. 680-689
Persistent link: https://www.econbiz.de/10013484640
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Bank loan loss accounting and its contracting effects : the new expected loss models
Giner Inchausti, Begoña; Mora, Araceli - In: Accounting and business research 49 (2019) 6, pp. 726-752
Persistent link: https://www.econbiz.de/10012226083
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Conservatism in debt contracting : theory and empirical evidence
Penalva, Fernando; Wagenhofer, Alfred - In: Accounting and business research 49 (2019) 6, pp. 619-647
Persistent link: https://www.econbiz.de/10012226060