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The Effect of the implementation of IFRS 9 on Banks

Paget-Blanc, Éric; Casta, Jean-François; Lejard, Christophe (2020), The Effect of the implementation of IFRS 9 on Banks, 41ème Congrès de l'Association Francophone de Comptabilité, AFC, 2020-11, Online

Type
Communication / Conférence
Date
2020
Conference title
41ème Congrès de l'Association Francophone de Comptabilité, AFC
Conference date
2020-11
Conference city
Online
Metadata
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Author(s)
Paget-Blanc, Éric
Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) [LITEM]
Casta, Jean-François
Dauphine Recherches en Management [DRM]
Lejard, Christophe
Montpellier Research in Management [MRM]
Subjects / Keywords
Income smoothing; Capital management; expected Credit Loss
JEL
M41 - Accounting
M21 - Business Economics