Impacts of the Transition to the Expected Loss Model on the Portuguese Banking Sector
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- Miguel Resende & Carla Carvalho & Cecília Carmo, 2024. "Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector," JRFM, MDPI, vol. 17(3), pages 1-19, March.
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Keywords
IFRS 9; expected credit loss; loan loss provision; loan loss allowances; day one; bank;All these keywords.
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