Sökning: "ECL"

Visar resultat 1 - 5 av 13 uppsatser innehållade ordet ECL.

1. 1. Svenska Bankers Prognosutveckling för Kreditförluster under Införandet av IFRS 9 : En kvantitativ studie av redovisningsstandardens inverkan på svenska banker

   Kandidat-uppsats, Södertörns högskola

   Författare :Nour Al-Fakhoury; Nour-Eddin Shaker; [2023]
   Nyckelord :IFRS 9; Förväntade kreditförluster; konstaterade kreditförluster; svenska banker; medelstora banker; små banker;

   Sammanfattning : This study examines the impact of the transition from IAS 39 to IFRS 9 on the credit loss forecasting ability of banks, and its implications for value relevance. The implementation of IFRS 9 brought about a shift from the Incurred Credit Loss (ICL) model to the Expected Credit Loss (ECL) model, emphasizing forward-looking information. LÄS MER

3. 2. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :August Forsell; Daan van Elk; [2023]
   Nyckelord :Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER

4. 3. Peeking Through the Leaves : Improving Default Estimation with Machine Learning : A transparent approach using tree-based models

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Institutionen för matematik och matematisk statistik

   Författare :Elias Hadad; Angus Wigton; [2023]
   Nyckelord :Machine learning; Expected credit loss; Probability of default; ECL; PD; Risk Management; Credit Risk Management; Default Estimation; AI; Artificial intelligence; Fintech; Supervised learning; Decision tree; Random forest; XG boost; Transparency; Machine learning transparency;

   Sammanfattning : In recent years the development and implementation of AI and machine learning models has increased dramatically. The availability of quality data paving the way for sophisticated AI models. Financial institutions uses many models in their daily operations. LÄS MER

5. 4. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Oskar Duan; Iuliana Tornea; [2022]
   Nyckelord :Expected credit loss; Incurred credit loss; Capital crunch; IFRS 9; Capital Requirements;

   Sammanfattning : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. LÄS MER

7. 5. Detektionsmetoder för immunologiska och enzymatiska reaktioner och deras avgörande parametrar

   Kandidat-uppsats, KTH/Medicinteknik och hälsosystem

   Författare :Lydia Tchibalina; Shamal Revend; [2022]
   Nyckelord :Creatine kinase; troponin; mass spectrometry; electrochemical luminescence; spectrophotometry; flowcytometry; fluorometry; Kreatinkinas; troponin; masspektrometri; elektrokemisk luminescens ECL ; spektrofotometri; flödescytometri; fluorometri;

   Sammanfattning : Det finns många biotekniska analys- och detekteringsmetoder. Metoderna används för identifiering och kvantifiering av biomarkörer. Denna studie har analyserat detekteringsmetoder i de fall där två hjärtspecifika biomarkörer används, troponin och kreatinkinas. LÄS MER