Accounting for credit risk: are the rules setting the right incentives?
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- repec:zbw:safewh:awhitepaperseriesx30 is not listed on IDEAS
- Stefan Hlawatsch & Sebastian Ostrowski, 2009. "Economic Loan Loss Provision and Expected Loss," FEMM Working Papers 09013, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Gebhardt, Günther, 2015. "Impairments of Greek government bonds under IAS 39 and IFRS 9: A Case Study," SAFE White Paper Series 30, Goethe University Frankfurt, Research Center SAFE - Sustainable Architecture for Finance in Europe.
- Domikowsky, Christian & Bornemann, Sven & Duellmann, Klaus & Pfingsten, Andreas, 2014. "Loan loss provisioning and procyclicality: Evidence from an expected loss model," Discussion Papers 39/2014, Deutsche Bundesbank.
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Keywordsaccounting; banks; credit risk; earnings management; fair value accounting; hedge accounting; IFRS; loan loss provisioning; Germany.;
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