Purpose The “public interest” of financial institutions was used as an argument to intervene
in accounting practices. The Bank of Spain's standard was not compatible with International …

Regulators and policymakers pay an increasing attention to the possible procyclical nature
of banks' behavior in provisioning. Loan-loss provisioning practices of banks are perceived …

Sažetak This study provides empirical evidence on income smoothing from the banking
sector in nine South-Eastern Europe (SEE) countries for the period 2005-2014 by applying a …

During the financial crisis, the delayed recognition of credit losses on loans and other
financial instruments was identified as a weakness in existing incurred loss model of …

In the wake of global financial crisis, maintaining financial system stability (conventional as
well as Islamic) from systemic instability through added macroprudential policy becomes a …

The purpose of this thesis is to analyse provisioning in banks according to the new
accounting standard IFRS 9 under COVID-19 crisis, and the difference between provisioning …

BACKGROUND–The repeated financial crises and some instability in money markets have
transmitted some shocks to some financial institutions including islamic financial system due …

Europe and the former Soviet Union. In the early transition period, banking sectors began to
develop during several years of macroeconomic decline and turbulence accompanied by …