Yuki Sakasai

IESE Business School

Avenida Pearson 21

Barcelona, 08034

Spain

SCHOLARLY PAPERS

1

DOWNLOADS

297

SSRN CITATIONS

6

CROSSREF CITATIONS

0

Scholarly Papers (1)

Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 83 Posted: 27 May 2020 Last Revised: 26 Jan 2021
School of Economics - University of Navarra and IESE Business School, University of Navarra, IESE Business School and IESE Business School
Downloads 297 (127,601)
Citation 2

Abstract:

Loading...

Expected credit losses, loan loss provision, bank accounting, IFRS 9

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

CEPR Discussion Paper No. DP14803
Number of pages: 76 Posted: 28 May 2020
School of Economics - University of Navarra and IESE Business School, University of Navarra, IESE Business School and IESE Business School
Downloads 0
  • Add to Cart

Abstract:

Loading...

bank accounting, expected credit losses, loan loss provision

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

Journal of Accounting Research, Volume 59, Issue 3 (2021)
Posted: 28 Jun 2021
School of Economics - University of Navarra and IESE Business School, University of Navarra, IESE Business School and IESE Business School

Abstract:

Loading...

expected credit losses; loan loss provision; bank accounting; IFRS 9; CECL