Essays about: "Anna Holkert"

Found 1 essay containing the words Anna Holkert.

  1. 1. The predictive ability of loan loss provisions in banks within EU following IFRS - The effect of country specific factors

    University essay from Göteborgs universitet/Graduate School

    Author : Anna Holkert; Maria Ljungstrand; [2017-08-10]
    Keywords : ;

    Abstract : In recent years, an increased attention has been devoted to banks’ loan loss provisions and actual losses. The incurred loss model under IFRS (IAS 39) has been criticized for leading to less timely loan loss recognition. In this study we compare the predictive ability of loan loss provisions between different countries following IFRS. READ MORE