Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS
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References listed on IDEAS
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- Gebhardt, Günther & Novotny-Farkas, Zoltán, 2018. "Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision," CFS Working Paper Series 591, Center for Financial Studies (CFS).
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More about this item
KeywordsAccounting standards; Accounting; Bank supervision; Banks; Basel Core Principles; Loans; Supervisory role; loan loss provisioning; IFRS implementation; banking; capital adequacy; banking supervision; bank for international settlements; bank supervisors; General; Government Policy and Regulation; Accounting and Auditing: Government Policy and Regulation;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2014-12-03 (Accounting & Auditing)
- NEP-BAN-2014-12-03 (Banking)
- NEP-CBA-2014-12-03 (Central Banking)
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