Test-bedding the new reporting standards for loan loss reserves
• ECL and CECL loan-loss reserves exceed ICL reserves but are less than predicted. • CECL reserves are more comparable across loan managers than ECL reserves. • Reserves are better/worse predictors of loan losses under ECL/CECL than under ICL. • Profits are less volatile under ECL and CECL than unde...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Gomaa, Mohamed [verfasserIn] |
|---|
| Format: |
E-Artikel |
|---|---|
| Sprache: |
Englisch |
| Erschienen: |
2021 |
|---|
| Umfang: |
21 |
|---|
| Übergeordnetes Werk: |
Enthalten in: Semiconducting material of pure ZnO hollow nanospheres; and their modified electrode used for electrocatalytic reduction of ethanol and hydrogen peroxide - Alexander, M. ELSEVIER, 2019, Amsterdam [u.a.] |
|---|---|
| Übergeordnetes Werk: |
volume:187 ; year:2021 ; pages:225-245 ; extent:21 |
| Links: |
|---|
| DOI / URN: |
10.1016/j.jebo.2021.04.027 |
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| 520 | |a • ECL and CECL loan-loss reserves exceed ICL reserves but are less than predicted. • CECL reserves are more comparable across loan managers than ECL reserves. • Reserves are better/worse predictors of loan losses under ECL/CECL than under ICL. • Profits are less volatile under ECL and CECL than under ICL. | ||
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10.1016/j.jebo.2021.04.027 doi /cbs_pica/cbs_olc/import_discovery/elsevier/einzuspielen/GBV00000000001431.pica (DE-627)ELV054492505 (ELSEVIER)S0167-2681(21)00174-8 DE-627 ger DE-627 rakwb eng 530 620 VZ 53.56 bkl Gomaa, Mohamed verfasserin aut Test-bedding the new reporting standards for loan loss reserves 2021 21 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier • ECL and CECL loan-loss reserves exceed ICL reserves but are less than predicted. • CECL reserves are more comparable across loan managers than ECL reserves. • Reserves are better/worse predictors of loan losses under ECL/CECL than under ICL. • Profits are less volatile under ECL and CECL than under ICL. Kanagaretnam, Kiridaran oth Mestelman, Stuart oth Shehata, Mohamed oth Enthalten in Elsevier Alexander, M. ELSEVIER Semiconducting material of pure ZnO hollow nanospheres; and their modified electrode used for electrocatalytic reduction of ethanol and hydrogen peroxide 2019 Amsterdam [u.a.] (DE-627)ELV002285150 volume:187 year:2021 pages:225-245 extent:21 https://doi.org/10.1016/j.jebo.2021.04.027 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U 53.56 Halbleitertechnologie VZ AR 187 2021 225-245 21 |
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10.1016/j.jebo.2021.04.027 doi /cbs_pica/cbs_olc/import_discovery/elsevier/einzuspielen/GBV00000000001431.pica (DE-627)ELV054492505 (ELSEVIER)S0167-2681(21)00174-8 DE-627 ger DE-627 rakwb eng 530 620 VZ 53.56 bkl Gomaa, Mohamed verfasserin aut Test-bedding the new reporting standards for loan loss reserves 2021 21 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier • ECL and CECL loan-loss reserves exceed ICL reserves but are less than predicted. • CECL reserves are more comparable across loan managers than ECL reserves. • Reserves are better/worse predictors of loan losses under ECL/CECL than under ICL. • Profits are less volatile under ECL and CECL than under ICL. Kanagaretnam, Kiridaran oth Mestelman, Stuart oth Shehata, Mohamed oth Enthalten in Elsevier Alexander, M. ELSEVIER Semiconducting material of pure ZnO hollow nanospheres; and their modified electrode used for electrocatalytic reduction of ethanol and hydrogen peroxide 2019 Amsterdam [u.a.] (DE-627)ELV002285150 volume:187 year:2021 pages:225-245 extent:21 https://doi.org/10.1016/j.jebo.2021.04.027 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U 53.56 Halbleitertechnologie VZ AR 187 2021 225-245 21 |
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Test-bedding the new reporting standards for loan loss reserves |
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• ECL and CECL loan-loss reserves exceed ICL reserves but are less than predicted. • CECL reserves are more comparable across loan managers than ECL reserves. • Reserves are better/worse predictors of loan losses under ECL/CECL than under ICL. • Profits are less volatile under ECL and CECL than under ICL. |
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• ECL and CECL loan-loss reserves exceed ICL reserves but are less than predicted. • CECL reserves are more comparable across loan managers than ECL reserves. • Reserves are better/worse predictors of loan losses under ECL/CECL than under ICL. • Profits are less volatile under ECL and CECL than under ICL. |
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• ECL and CECL loan-loss reserves exceed ICL reserves but are less than predicted. • CECL reserves are more comparable across loan managers than ECL reserves. • Reserves are better/worse predictors of loan losses under ECL/CECL than under ICL. • Profits are less volatile under ECL and CECL than under ICL. |
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Test-bedding the new reporting standards for loan loss reserves |
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