27
14:15 - 15:45
IWH Research Seminar
JUN
2023
14:15 - 15:45
Same Same But Different - Credit Risk Provisioning under IFRS 9
We analyse the impact of the adoption of expected credit loss accounting (IFRS 9) on the timeliness and potential procyclicality of banks' loan loss provisioning using granular loan-level data from the euro area's credit register.
Who
(European Central Bank (ECB))