Discretionary loan loss provisioning and regulatory capital: the effect of IFRS 9

Christophe Lejard, Jean-François Casta and Eric Paget-Blanc ()
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Christophe Lejard: UPVD - Université de Perpignan Via Domitia
Jean-François Casta: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Eric Paget-Blanc: LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], UEVE - Université d'Évry-Val-d'Essonne

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Date: 2023-05-24
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Published in EAA Annual Congress 2023, European Accounting Association (EAA), May 2023, Helsinki-Espoo, Finland

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