Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk

Details

Ressource 1Download: ABR_2021_Moving toward the expected credit loss model under IFRS 9 capital transitional arrangement and bank systematic risk.pdf (1040.50 [Ko])
State: Public
Version: Final published version
License: All rights reserved
Serval ID
serval:BIB_E5F2904EB55C
Type
Article: article from journal or magazin.
Collection
Publications
Institution
UNIL/CHUV
Title
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk
Journal
Accounting and Business Research
Author(s)
Dong Minyue, Oberson Romain
ISSN
0001-4788
2159-4260
Publication state
Published
Issued date
19/09/2022
Peer-reviewed
Oui
Volume
52
Number
6
Pages
641-679
Language
english
Keywords
Accounting, Finance
URN
urn:nbn:ch:serval-BIB_E5F2904EB55C9
OAI-PMH
oai:serval.unil.ch:BIB_E5F2904EB55C
DOI
10.1080/00014788.2021.1952060
Web of science
000690319600001
Create date
25/11/2022 15:02
Last modification date
26/11/2022 7:15
Usage data