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The Effect of the implementation of IFRS 9 on Banks

Casta, Jean-François; Lejard, Christophe; Paget-Blanc, Éric (2021), The Effect of the implementation of IFRS 9 on Banks, First European Accounting Association (EAA) Virtual Annual Congress, 2021-05, Online

Type
Communication / Conférence
Date
2021
Conference title
First European Accounting Association (EAA) Virtual Annual Congress
Conference date
2021-05
Conference city
Online
Metadata
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Author(s)
Casta, Jean-François
Dauphine Recherches en Management [DRM]
Lejard, Christophe
Montpellier Research in Management [MRM]
Paget-Blanc, Éric
Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) [LITEM]
Subjects / Keywords
Income smoothing; Capital management; expected Credit Loss
JEL
M41 - Accounting
M21 - Business Economics

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