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Expected Credit Losses and Regulatory Capital: Effects of IFRS 9 in European Banks
by Manuela Rodrigues Boscia, José Alves Dantas, Vitor Leone and Herbert Kimura
Journal of Finance and Accounting. 2022, 10(1), 49-59. DOI: 10.12691/jfa-10-1-7
Pub. Date: December 18, 2022Views: 5093Downloads: 5243
expected credit losses IFRS 9 regulatory capital banks loan loss provision ECL
Abstract Full Text PDF (306 KB) Full Text HTML Full Text ePUB (264 KB)
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