Tables index

From

Expected Credit Losses and Regulatory Capital: Effects of IFRS 9 in European Banks

Manuela Rodrigues Boscia, José Alves Dantas, Vitor Leone, Herbert Kimura

Journal of Finance and Accounting. 2022, 10(1), 49-59 doi:10.12691/jfa-10-1-7
  • Table 1. Relationship between provisions and regulatory capital caused by the ECL model
  • Table 2. Measurement of variables and data source
  • Table 3. Number of significant banks directly supervised by the ECB in January 2020
  • Table 4. Comparison of the capital buffers through mean difference tests, on 31/12/2017 and 01/01/2018
  • Table 5. Descriptive statistics for the continuous variables of the base model (3.3)
  • Table 6. Model (3.3) estimates results, for the periods before and after IFRS 9