Loan loss provision models in Brazilian banks
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DOI: 10.1108/medar-04-2020-0851
Abstract: Purpose – This paper investigates which loan loss provision (LLP) model [International Accounting Standards39 (IAS39) based on incurred losses and Brazilian Central Bank Generally Accepted Accounting Principles (GAAP) based on a mixed model] presents higher… read more here.
Keywords: model; loan loss; paper; loss provision ... See more keywords