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Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study

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References

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2016Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 954 cited
2021The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence53 cited

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2016Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–201645 cited

2023IFRS 9 implementation and bank risk40 cited

2020The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 3931 cited

2022How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 930 cited

2021The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era28 cited

2023IFRS 9, banking risk and COVID-19: Evidence from Europe27 cited

2024Over half a decade into the adoption of IFRS 9: a systematic literature review20 cited