Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model-Reference-Cited by-同舟云学术

Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model

Published:2018-03-20 Issue:2 Volume:28 Page:309-334
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Gomaa Mohamed¹,Kanagaretnam Kiridaran²,Mestelman Stuart³,Shehata Mohamed⁴

Affiliation:

1. College of Business Administration, California State Polytechnic University, Pomona, CA, USA

2. Schulich School of Business, York University, Toronto, Ontario, Canada

3. Department of Economics, McMaster University, Hamilton, Ontario, Canada

4. Accounting and Financial Management Services, McMaster University, Hamilton, Ontario, L8S 4M4, Canada

Funder

Social Sciences and Humanities Research Council of Canada

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2018.1449660

Reference29 articles.

1. Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint

2. How did Financial Reporting Contribute to the Financial Crisis?

3. The Balance Sheet as an Earnings Management Constraint

4. Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

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