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Study of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banks

Author

Listed:
  • Daniela Feschiyan

    (University of National and World Economy, Sofia, Bulgaria)

  • Radka Andasarova

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

This article is a follow-up on the authors' research on the relationship and interdependence between accounting information, accounting analysis, and credit risk management in banks. Analysis of the quality of the loan portfolio, as well as bringing the key trends in the management of credit risk out are processes that need to be modernized, given the dynamics of economic phenomena in the banking sector. The purpose of this study is to present procedures for accounting analysis and credit risk assessment, and recognition of expected credit losses corresponding to the philosophy of IFRS 9 Financial Instruments.

Suggested Citation

  • Daniela Feschiyan & Radka Andasarova, 2017. "Study of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banks," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 5-24, December.
    • Handle: RePEc:nwe:godish:y:2017:i:1:p:5-24
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    File URL: http://unwe-yearbook.org/en/journalissues/article/9926
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    More about this item

    Keywords

    banks; credit risk; accounting information; impairments for credit losses; IFRS 9 Financial Instruments;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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