27
JUN
2023
14:15
- 15:45
IWH Research Seminar
Same Same But Different - Credit Risk Provisioning under IFRS 9
Who
Markus Behn
(Europäische Zentralbank)
Where
IWH, conference room, Leipziger Straße 100 and via Zoom
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.
