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Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población, Javier; Tarancón …
IFRS 9 is less procyclical than the previous regulation (IAS 39), it is more procyclical than US GAAP because it merely …
Persistent link: https://www.econbiz.de/10012523804
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Features. Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; Tarancón … - 2020
Summary of Banco de España Working Paper no. 2003
Persistent link: https://www.econbiz.de/10012524760
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Measuring bank competition in China : a comparison of new versus conventional approaches applied to loan markets
Xu, Bing; Rixtel, Adrian van; Leuvensteijn, Michiel van - 2014
regulation. By contrast, the relatively new Profit Elasticity (PE) approach that was introduced in Boone (2008) as Relative …
Persistent link: https://www.econbiz.de/10012530363