Essays about: "Credit Cyclicality"

Found 3 essays containing the words Credit Cyclicality.

1. 1. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Oskar Duan; Iuliana Tornea; [2022]
   Keywords : Expected credit loss; Incurred credit loss; Capital crunch; IFRS 9; Capital Requirements;

   Abstract : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. READ MORE

3. 2. Risk Assessment of FinTech Lending Platform Business Models

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Constanze Alves; [2018]
   Keywords : FinTech; P2P Lending; Financial Regulation; Risk Mapping; Credit Cyclicality;

   Abstract : This thesis analyzes risks related to FinTech lending platforms and consists of two parts. Part I examines the risks arising from innovations in the FinTech lending platform sphere and their impact on the regulatory framework. READ MORE

4. 3. The Capital Structure Dynamics of Swedish Firms over the Business Cycle - Leverage Cyclicality and Credit Supply Contractions

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Daniel Ahlenius; Gustav Lundgren; [2012]
   Keywords : Swedish business cycle; leverage dynamics; credit supply constraints; target leverage;

   Abstract : This paper focuses on the leverage dynamics of Swedish firms over the business cycle from 1987 to 2010, a period in which Sweden experienced two major recessions. Our two-part study finds evidence that Swedish firms have counter-cyclical target leverage. READ MORE