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Subsidizing public inputs

Buckley, Neil J. (contributor); … - 1999 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001543718

Subsidizing public inputs

Buckley, Neil J.; Mestelman, Stuart; Shehata, Mohamed - In: Journal of public economics 87 (2003) 3/4, pp. 819-846

Persistent link: https://www.econbiz.de/10001742075

Test-bedding the replacement of the incurred credit loss model with an expected credit loss model : the case of trade receivables

Gomaa, Mohamed; Kanagaretnam, Kiridaran; Mestelman, Stuart - 2016

Persistent link: https://www.econbiz.de/10011477232

Test-Bedding the Replacement of the Incurred Credit Loss Model with an Expected Credit Loss Model : The Case of Trade Receivables

Gomaa, Mohamed - 2016

We use a laboratory-controlled environment to provide experimental evidence on the potential intended and unintended consequences of the mandatory replacement of the Incurred Credit Loss Model (ICL) of IAS 39 by the Expected Credit Loss Model (ECL) of IFRS 9. We focus on the simplified version...

Persistent link: https://www.econbiz.de/10012984893

Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards Boards’ Expected Credit Loss Models

Gomaa, Mohamed - 2020

Our objective is to test-bed the new Expected Credit Loss (ECL) and Current Expected Credit Loss (CECL) models for bank credit loss accounting to identify the potential consequences of their implementation. In particular, whether and how ECL and CECL approaches could lead to divergence in credit...

Persistent link: https://www.econbiz.de/10012847762