Study on the influence of IFRS 9 on the impairment of commercial bank credit card
Author:
Affiliation:
1. School of Management and Engineering, Nanjing University, Nanjing, China
2. Nanjing Institute of Digital Finance Industry, Nanjing, China
3. Institute of Capital Market, Shanghai Stock Exchange, Shanghai, China
Funder
Ministry of Science and Technology of the People's Republic of China
Publisher
Informa UK Limited
Subject
Economics and Econometrics
Link
https://www.tandfonline.com/doi/pdf/10.1080/13504851.2020.1855298
Reference7 articles.
1. Adapting the Basel II advanced internalratings- based models for International Financial Reporting Standard 9
2. The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability
Cited by 10 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Evaluation of the Internal Control System Implementation in Credit Card Provision at Bank Rakyat Indonesia’s Regional Offices;Sinergi International Journal of Management and Business;2024-05-31
2. Over half a decade into the adoption of IFRS 9: a systematic literature review;Journal of Accounting Literature;2024-03-18
3. Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector;Journal of Risk and Financial Management;2024-03-09
4. Effects of TFRS 9 Financial Instruments Standard on Banks’ Non-Cash Credit Provisions: A Research on Credit Cards;Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi;2023-12-31
5. Income smoothing management and loan loss provisions in the banking system;The Journal of Risk Finance;2023-10-02
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3