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2020 European Accounting Review Annual Conference

The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence

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Pages 959-987 | Received 23 Apr 2020, Accepted 09 Jul 2021, Published online: 04 Aug 2021

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Ning Du, Alessandra Allini & Marco Maffei. (2023) How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9. Accounting and Business Research 53:6, pages 699-722.
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Ahmed Mahdi Sahi, Alaa Mahdi Sahi, Alhamzah F. Abbas & Saleh F. A. Khatib. (2022) Financial reporting quality of financial institutions: Literature review. Cogent Business & Management 9:1.
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Articles from other publishers (7)

Qinglu Jin & Sirui Wu. (2023) Shifting from the incurred to the expected credit loss model and stock price crash risk. Journal of Accounting and Public Policy 42:2, pages 107014.
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Evy Rahman Utami, Sumiyana Sumiyana, Zuni Barokah & Jogiyanto Hartono Mustakini. (2023) IFRS 9 implementation indicating asset opacities: even though predicting earnings’ forecasts and value relevance in Asia-Pacific countries. Journal of Financial Reporting and Accounting.
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Ibraheem Jodeh & Ali R. Y. Khalaf. 2023. Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic. Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic 1000 1010 .
Edgar Löw & Marc Erkelenz. (2022) Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9. Australian Accounting Review 32:4, pages 440-459.
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I Gusti Ngurah Agung Suaryana, Naniek Noviari & I Gusti Ayu Eka Damayanthi. (2022) The impact of Indonesian financial accounting standard implementation, credit risk, and credit restructuring on allowance for credit losses in Indonesia. Banks and Bank Systems 17:3, pages 177-187.
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Pengxiang Zhai, Fei Wu, Qiang Ji & Duc Khuong Nguyen. (2022) From fears to recession? Time‐frequency risk contagion among stock and credit default swap markets during the COVID pandemic . International Journal of Finance & Economics.
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Yusuf GALİP & Nilgün KUTAY. (2022) RİSK DİSCLOSURE ON ACCOUNTING AND FINANCIAL REPORTING STANDARDS: CONTENT ANALYSIS OF BORSA İSTANBUL (BIST) MANUFACTURING SECTOR. Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi.
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