The impact of IFRS 9 on bank lending: Evidence from Croatia
This paper examines how the shift to forward-looking expected credit loss (ECL) provisioning under IFRS 9 has affected bank lending. Using firm-level microdata for Croatia (2014–2021), we document a significant contraction in loan growth rates for riskier borrowers. We also show that this contrac...
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| Glavni autori: | , |
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| Format: | Article ou chapitre numérique |
| Jezik: | Français |
| Izdano: |
2026
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| Teme: | |
| Online pristup: | Accès Université d'Orléans et IFPM |