The cyclicality of bank credit losses and capital ratios under expected loss model
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DOI: 10.1007/s10479-023-05445-9
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More about this item
Keywords
IFRS 9; IAS 39; US GAAP; Expected credit loss model; Loan loss provisions; Cyclicality of bank profits; Leverage ratio; Risk-weighted assets;All these keywords.
JEL classification:
- D92 - Microeconomics - - Micro-Based Behavioral Economics - - - Intertemporal Firm Choice, Investment, Capacity, and Financing
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
- L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation
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