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Banks’ Credit Losses and Provisioning over the Business Cycle: Implications for IFRS Cover

Banks’ Credit Losses and Provisioning over the Business Cycle: Implications for IFRS

Review of Economic Perspectives
Volume 22 (2022): Issue 1 (March 2022)
By: Simona Malovaná and  Žaneta Tesařová  
Open Access
|Mar 2022

Authors

Simona Malovaná

simona.malovana@cnb.cz

Czech National Bank

Žaneta Tesařová

zaneta.tesarova@cnb.cz

Faculty of Finance and Accounting, Prague University of Economics and Business and Czech National Bank
DOI: https://doi.org/10.2478/revecp-2022-0003 | Journal eISSN: 1804-1663 | Journal ISSN: 1213-2446
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Language: English
Page range: 53 - 74
Submitted on: Jun 15, 2021
Accepted on: Jan 28, 2022
Published on: Mar 17, 2022
Published by: Mendel University in Brno
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
Credit losses,
IFRS 9,
procyclicality,
provisions
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures

© 2022 Simona Malovaná, Žaneta Tesařová, published by Mendel University in Brno
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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