Study of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banks

Daniela Feschiyan and Radka Andasarova ()
Additional contact information
Radka Andasarova: University of National and World Economy, Sofia, Bulgaria

Godishnik na UNSS, 2017, issue 1, 5-24

Abstract: This article is a follow-up on the authors' research on the relationship and interdependence between accounting information, accounting analysis, and credit risk management in banks. Analysis of the quality of the loan portfolio, as well as bringing the key trends in the management of credit risk out are processes that need to be modernized, given the dynamics of economic phenomena in the banking sector. The purpose of this study is to present procedures for accounting analysis and credit risk assessment, and recognition of expected credit losses corresponding to the philosophy of IFRS 9 Financial Instruments.

Keywords: banks; credit risk; accounting information; impairments for credit losses; IFRS 9 Financial Instruments (search for similar items in EconPapers)
JEL-codes: G21 M40 M48 (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://unwe-yearbook.org/en/journalissues/article/9926 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nwe:godish:y:2017:i:1:p:5-24

Access Statistics for this article

More articles in Godishnik na UNSS from University of National and World Economy, Sofia, Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Vanya Lazarova ().