The Regulation of Loan Loss Provisioning and Banks' Real Activities

Projekt Start: 01/2018
Status: Fortlaufend
Forscher: Jannis Bischof
Kategorie: Financial Intermediation
Finanziert von: LOEWE

Zugehörige Working Papers

Nr. Forscher/innen Titel Jahr Programmbereich Keywords
283 Jannis Bischof, Christian Laux, Christian Leuz Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges 2020 Financial Intermediation Banks, Financial crisis, Financial stability, Disclosure, Loan loss accounting, Expected credit losses, Incurred loss model, Prudential filter, Fair value accounting