ARTICLE
|
doi:10.20944/preprints202312.1934.v1
Subject:
Business, Economics And Management,
Accounting And Taxation
Keywords:
earnings management, equity management, pro-cyclicality, loan loss provision, IFRS 9, expected credit loss
Online: 26 December 2023 (08:56:25 CET)
ARTICLE
|
doi:10.20944/preprints202403.1865.v1
Subject:
Business, Economics And Management,
Accounting And Taxation
Keywords:
IFRS 9; expected credit loss; loan loss provision; loan loss allowances; day one; bank
Online: 29 March 2024 (14:27:17 CET)