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

Jean-François Casta, Christophe Lejard and Eric Paget-Blanc ()
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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
Christophe Lejard: UPVD - Université de Perpignan Via Domitia
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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Keywords: Comptabilité; internationale (search for similar items in EconPapers)
Date: 2023-05-30
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Published in 44ème congrès de l’AFC. Continuité et rupture, Association Francophone de Comptabilité (AFC), May 2023, Lyon, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04439401

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