Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector
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- Miguel Resende & Carla Carvalho & Cecília Carmo, 2024. "Impacts of the Transition to the Expected Loss Model on the Portuguese Banking Sector," JRFM, MDPI, vol. 17(4), pages 1-14, April.
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Keywords
earnings management; equity management; pro-cyclicality; loan loss provision; IFRS 9; expected credit loss;All these keywords.
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