Issue 3/2023
Content (4 Articles)
The Procyclicality of Impairment Accounting: Comparing Expected Losses Under IFRS 9 and US GAAP
Alejandro Buesa, Javier Población, Javier Tarancón
An analysis of the potential impact of heightened capital requirements on banks’ cost of capital
Tomas Mantecon, Adel Almomen, He Ren, Yi Zheng
Open Access
No Reason to Worry About German Mortgages? An Analysis of Macroeconomic and Individual Drivers of Credit Risk
Nataliya Barasinska, Philipp Haenle, Anne Koban, Alexander Schmidt
Open Access
Managerial Beliefs and Banking Behavior
Damiano B. Silipo, Giovanni Verga, Sviatlana Hlebik