Christian Domikowsky

University of Muenster - Finance Center Muenster

Universitatsstr. 14-16

Muenster, 48143

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

253

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Loan Loss Provisioning and Procyclicality: Evidence from an Expected Loss Model

Bundesbank Discussion Paper No. 39/2014
Number of pages: 41 Posted: 21 Jun 2016
Christian Domikowsky, Sven Bornemann, Klaus Duellmann and Andreas Pfingsten
University of Muenster - Finance Center Muenster, University of Muenster - Finance Center Muenster, affiliation not provided to SSRN and University of Münster - Finance Center Münster
Downloads 147 (221,538)

Abstract:

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procyclicality, earnings management, hidden reserves, loan loss provisioning, expected losses, managerial discretion

2.

Loan Loss Accounting Rules across the Globe: What do we Know?

Number of pages: 40 Posted: 11 Nov 2014
Christian Domikowsky
University of Muenster - Finance Center Muenster
Downloads 106 (283,239)

Abstract:

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Loan loss provisioning, nonperforming loans, credit risk, cross-country