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Bank Loan Loss Accounting and Its Contracting Effects : The New Expected Loss Models
Giner, Begoña - 2019
As a result of the recent financial crisis, several key institutions urged the IASB and the FASB to re-evaluate their models for loan loss accounting and use more forward-looking information. The paper examines the principal features of the new expected loss approach, taking into account the...
Persistent link: https://www.econbiz.de/10012899649
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Strategic accounting choice around firm-level labor negotiations
Osma, Beatriz García; Mora, Araceli; Sabater, Ana M. - In: Journal of accounting, auditing & finance 30 (2015) 2, pp. 246-277
Persistent link: https://www.econbiz.de/10010509477
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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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Revisiting carrying capacity : area-based indicators of sustainability
Rees, William E. - 2009
Persistent link: https://www.econbiz.de/10003895318
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Dividend irrelevance and accounting models of value
Rees, William; Valentincic, Aljosa - In: Journal of business finance & accounting : JBFA 40 (2013) 5/6, pp. 646-672
Persistent link: https://www.econbiz.de/10009789605
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Ecological footprints and appropriated carrying capacity : what urban economics leave out
Rees, William E. - 2005
Persistent link: https://www.econbiz.de/10003404675
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Ecological footprints and appropriated carrying capacity : measuring the nature capital requirements of the human economy
Rees, William E.; Wackernagel, Mathis - 2005
Persistent link: https://www.econbiz.de/10003404680
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Ecological economics for humanity's plague phase
Rees, William E. - In: Ecological economics : the transdisciplinary journal of … 169 (2020), pp. 1-9
Persistent link: https://www.econbiz.de/10012195939